Sage Corporation has the following normal account balances in its general ledger at the end of a period: Sales revenue $1,800,000 Advertising expense 270,000 Which of the following gives the correct entry required to close only the accounts above?

Select one:

A. Advertising Expense 270,000 Retained Earnings 1,530,000 Sales Revenue 1,800,000

B. Sales Revenue 1,800,000 Advertising Expense 270,000 Retained Earnings 1,530,000

C. Retained Earnings 1,530,000 Net Income 1,530,000

D. None of the above. These accounts are not closed.