9. A purtial listing of a company's accounts are listed below: The entry to close the revenue accounts would include: A. a debit to Retained Earnings for $250,000 B. a credit to Retained Earnings for $145,000 C. a debit to Retained Earnings for $60,000 D. a credit to Retained Earnings for $250,000 E. a debit to Retained Earnings for $190,000