Shores Sports rents canoes and kayaks. The adjusted trial balance at December 31 follows: The entry required to close the revenue and expense accounts at the end of the period includes a a. credit to Retained Eamings for $4,780 b. debit to Retained Eamings for $4,780 c. debit to Retained Earnings for $38,300 d. credit to Retained Eamings for $38,300