Save & Submit 30 For the year ended December 31, a company had services revenue of $193,000 and wages expense of $115.800. Dividends of $38,600 were paid during the year Which of the following entries could not be a closing entry? orset Multiple Choice ebook Debit Income Summary $115,800, crede Weges Expense $115.800 O Debt Retained Earnings $38.600 credit Dividends $38.00 Debt Services Revenue $193,000 credit Income Summary $190,000 Debit income Summary $193,000, credit Services Revenue $193,000 Debit income Summary $77,200 credit Retained Eamings $77.200