For the year ended December $31,$ a company had services revenue of $$202,000$ and wages expense of $$121,200.$ Dividends of $$40,400$ were paid during the year. Which of the following entries could not be a closing entry?

Multiple Choice

Debit Income Summary $$80,800$; credit Retained Earnings $$80,800.$

Debit Services Revenue $$202,000$; credit Income Summary $$202,000.$

Debit Income Summary $$121,200$; credit Wages Expense $$121,200.$

Debit Income Summary $$202,000$; credit Services Revenue $$202,000.$

Debit Retained Earnings $$40,400$; credit Dividends $$40,400.$