Not sure if these are correct. Need explaining on both..

The total revenues of $6,500, total expenses of 53,700 and dividends of $500 were recorded in the closing entries. The net change in Retained Earings for the month was O A $3,300 B. $6,000 OC. $2.800 OD 52 300 Sales is an) account O A contra- O B. liability O C. revenue 1 D. asset