For the year ended December 31. a company had revenues of $192.000 and expenses of $115.200 $38.400 in dividends were paid during the year. Which of the following entries could not be a closing entry? Multiple Chole Debit ventes $199.000 credit Income Summary 5192.000 Debt income Summary $115 200, Con Expense 515200 Dent income Summary 5192.000: crec Revenues $199.000 Debt Retained earnings $38,400, cred Dividends 55,400 best come Summary $76 800 credit Ruined ca576.800