A company had services revenues of $60,000 and expenses of $46,250 for the accounting period. Dividends of $6,600 were paid in cash during the same period. Which of the following entries could not be a closing entry? Multiple Choice Debit Income Summary $13,750; credit Retained Earnings $13.750. Debit Income Summary $60,000; credit Services Revenue $60,000 Debit Retained Earnings $6,600, credit Dividends $6,600 Debit Income Summary $46,250; credit Expenses $46,250 Debit Services Revenue $60,000, credit Income Summary $60.000