At December 31, 2014, an Enterprise Fund has the following adjusted accounts outstanding: Insurance Expense $2,000 Depreciation Expense 3,000 Supplies Expense 10,000 Salaries Expense 100,000 Service Revenues 123,000 When preparing the closing entry for the temporary accounts at December 31, 2014, the Enterprise Fund's accountant will a. credit Retained Earnings $8,000. b. credit Net Cash, $8,000. c. credit Net Position, Unrestricted $8,000. d. credit Invested Capital Assets, Net of Related Debt, $8,000