Olsteen, Inc., earned revenues of $63,000 and incurred expenses of $78,000. No dividends were declared. Which of the following statements is correct? A. Retained Earnings will be debited for $15,000 and Income Summary will be credited for $15,000 B. The entry to close Income Summary is the same regardless of a net income or a net loss C. The entry to close Income Summary requires a debit to the Income Summary account D. The entries to close revenues and expenses will differ if there is a net loss