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

.

For the year ended December 31, a company had services revenue of $191.000 and s expense of $114.600. Dividends of $38.200 were paid during the year. Which of the following entries could not be a closing entry? Debit Income Summary $76,400; credit Retained Earnings $76.400 Debit Retained Earnings $38,200: credit Dividends $38,200. > 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.