27. A company had revenues of $75,000 and expenses of $62,000 for the accounting period. Which of the following entries could not be a closing jounal entry? (@10 points) A. Income Summary B. Income Summary C. Revenues D. Income Summary Owner's Capital Revenues Income Summary Expenses $13,000 $ 75,000 75,000 $ 62,000 $ 13,000 $ 75,000 S 75,000 $ 62,000