Maple Corporation had the following business transactions during the year: 1. Took out a loan of $7,500 2. Sold inventory costing $2,300 for $4,500. All sales were cash sales. 3. Paid interest on a loan of $600 4. Paid employees $5,000 for work done during the period Which of the following is NOT part of the closing journal entries Maple Corporation would make at the end of the year to close the accounts involved with these transactions? DEBIT to Retained Earnings for $600 DEBIT to Retained Earnings for $2,300 DEBIT to Retained Earnings for $4,500 DEBIT to Retained Earnings for $5,000