Correct any obvious errors in the following closing entries by providing the four corrected closing entries. Assume all accounts held normal account balances in the Adjusted Trial Balance.

A.

B.

C.

D.

$280,000 Income Summary Service Revenue $280,000 Automobile Expense Insurance Expense Salaries Expense Supplies Expense Income Summary $16,500 24,000 190,000 18,500 $249,000 $263,000 Income Summary Retained Earnings $263,500 $10,000 Retained Earnings Dividends $10,000 $280,000 Income Summary Service Revenue $280,000 Automobile Expense Insurance Expense Salaries Expense Supplies Expense Income Summary $16,500 24,000 190,000 18,500 $249,000 $263,000 Retained Earnings Income Summary $263,500 $10,000 Dividends Retained Earnings $10,000 Service Revenue Income Summary $280,000 $280,000 $249,000 Income Summary Automobile Expense Insurance Expense Salaries Expense Supplies Expense $16,500 24,000 190,000 18,500 Income Summary Retained Earnings $263,000 $263,500 $10,000 Retained Earnings Dividends $10,000 $280,000 Income Summary Service Revenue $280,000 Automobile Expense Insurance Expense Salaries Expense Supplies Expense Income Summary $16,500 24,000 190,000 18,500 $249,000 $263,000 Retained Earnings Income Summary $263,500 $10,000 Dividends Retained Earnings $10,000