Graham Corporation has the following normal account balances in its general ledger at the end of a period: Sales revenue $300,000 Advertising expense 45,000 Which of the following gives the correct entry required to close only the accounts above? Select one: A. Advertising Expense 45,000 Retained Earnings 255,000 Sales Revenue 300,000 B. Sales Revenue 300,000 Advertising Expense 45,000 Retained Earnings 255,000 C. Retained Earnings 255,000 Net Income 255,000 D. None of the above. These accounts are not closed.