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The following end-of-year information is from the accounting records of Potentate Company. Cost of Goods Sold $1,490 Long-term Debt 1.671 Inventory 950 Rent Revenue 120 Contributed Capital 1,070 Cash 120 Wages Expense 210 Unearned Rent Revenue 30 Sales Revenue 1,190 Wages Payable 42 Unearned Rent Revenue Sales Revenue 1.190 Wages Payable Retained Earnings (beginning) 268 Accounts Receivable 300l Accounts Payable 140 Dividends 70 Prepaid Insurance Expense 60 Insurance Expense 260 Equipment 1.070 Which ONE of the following would appear in the closing entries for the year? O A CREDIT to Wage Expense for $210 A DEBIT to Unearned Rent Revenue for $30 O A CREDIT to Accounts Receivable for $300 A DEBIT to Cost of Goods Sold for $1,490 A CREDIT to Sales Revenue for $1,190