7- The registration of the closing of the contributions account in the closing account (revenues and expenses) so that the accounting entry on 12/31/2009 is

: * O A- 85,000 from H / contributions, 85,000 to d / revenues and expenses

B- 78,000 from d / contributions, 78,000 to Income and Expense Limit

C- 108,000 from H / Contributions, 108,000 to Income and Expense C

D- 106,000 from H / Contributions, 106,000 to D / Revenue and Expenses