expense of

$114.600

. Dividends of

$38.200

were pald duming the vear. Which ar the following entries could not be a closing entry?\ Debit income Summary

$76,400

; credit Retained Earnings

$76,400

\ Debit Retathed Earnings 338,200 : credt Dividerits 530,200\ Debit income Summary

$191,000

: credit Services Revenue

$191,000

.\ Debit Services Revenue

$191,000

; credit Income Summary

$191.000

\ Debit Income Summary

$114,600

: credit Wages Expense

$114,600

.

W following entries could not be a closine cntry? Debit tncome Summary $76,400; credit Retained Earnings $76.400 Detit Retained Eamings $38,200 : crodt Divedertes 538,200 Debit Income Summary \$191,000; credit Services Revenue $191.000. Debit Services Revenue \$191,000; credit Income Summany $191,000 Debit Income Summary $114,600; credit Wages Expense $114,600