Save & Exit Sub For the year ended December 31, a company had revenues of $198,000 and expenses of $118,800. $39,600 in dividends were paid during the year. Which of the following entries could not be a closing entry? Multiple Choice Debit Income Summary $198,000, credit Revenues $198,000 Debit Revenues $198,000, credit Income Summary $198,000. Debit Income Summary $79,200, credit Retained eamings $79,200 Debit Income Summary $118.800; credit Expenses $118,800 Debit Retained earnings $39.600: credit Dividends $39,600