A company had revenues of $56,000 and expenses of $44,500 for the accounting period. The company paid $6,150 cash in dividends to the owner (sole shareholder). Which of the following entries could not be a closing entry?

a. Debit Income Summary $11,500; credit Retained Earnings $11,500.

b. Debit Income Summary $56,000; credit Revenues $56,000.

c. Debit Revenues $56,000; credit Income Summary $56,000.

d. Debit Income Summary $44,500, credit Expenses $44,500.

e. Debit Retained Earnings $6,150, credit Dividends $6,150.