i know the answer is c but can someone explain why please. im also wondering how it couldnt be A. thanks

26. Deluxe Pastry Co. had the following amounts for the period ending December 31: Revenues: Expenses: Dividends: $6,400 $4,000 $800 What is the closing entry for Revenues? a. Dr. Retained Earnings 6,400 b. Dr. Revenues 2,400 Dr. Revenues 6,400 d. Dr. Retained Earnings 2,400 Cr. Revenues 6,400 Cr. Retained Earnings 2,400 Cr. Retained Earnings 6,400 Cr. Revenue 2,400 C