For the year ended December 31 a company had revenues of $191,000 and expenses of $114,600 $38,200 in dividends were paid during the year Which of the following entries coutit not be a cling ey Mug Choice Debit Revenues $191.000 crede income Summary $19000 Debit income Summary $75,400; creat Retaved eamings $76.400 Detit Income Summary $151.000 credit Revenues $1000 Debit income Summary $114.600 credt Expenses $400 Dett Rutanedings $38,200 credit Dividends $38.200