How to solve

A company had services revenues of $$52,500$ and expenses of $$42,500$ for the accounting period. Dividends of $$5,775$ were paid in cash during the same period. Which of the following entries could not be a closing entry?

Multiple Choice

Debit Income Summary $$52,500$; credit Services Revenue $$52,500.$

Debit Retained Earnings $$5,775$; credit Dividends $$5,775.$

Debit Income Summary $$10,000$; credit Retained Earnings $$10,000.$

Debit Services Revenue $$52,500$; credit Income Summary $$52,500.$

Debit Income Summary $$42,500$; credit Expenses $$42,500.$