Jackson Services, Inc. earned revenues of $109,000, incurred expenses of $110,000, and paid dividends of $5,000. Which of the following statements is correct? Select one: A. When compared to a business that earned net income, the only closing entry that differs is the one to close dividends O B. A debit is needed to zero out the balance of the Income Summary account O O C. Retained Earnings will decrease $6,000. O D. Jackson has incurred a net loss of $4,000