Shown below are accounts and their balances in alphabetical order (after adjusting entries have been posted) for Kline Inc. on December 31, 2015.

Account TitleAmount ($)Accounts Payable4,200Accounts Receivable2,200Cash1,200Contributed Capital2,700Depreciation Expense500Interest Expense2,300Equipment (net of accumulated depreciation = $500)24,500Office Supplies1,750Office Supply Expense600Rent Expense2,400Retained Earnings (as of 1/1/2015)?Revenue18,000Salary Expense6,900Telephone Expense250Unearned Revenue400

Which of the following journal entry descriptions correctly describes Kline Inc.'s closing process for total expenses on December 31, 2015?

a. Debit Expenses for $12,950, and Credit Unearned Revenue for $12,950

b. Debit Expenses for $12,950, and Credit OCI for $12,950

c. Debit Expenses for $12,450, and Credit Unearned Revenue for $12,450

d. Debit Retained Earnings for $12,450, and Credit Expenses for $12,450

e. Debit Expenses for $12,950, and Credit Retained Earnings for $12,950

f. Debit Expenses for $12,450, and Credit Retained Earnings for $12,450

g. Debit Retained Earnings for $12,950, and Credit Expenses for $12,950

h. Debit Expenses for $12,450, and Credit OCI for $12,450

Explain why please.