T D Question 32 2.5 pts For the year ended December 31, a company had services revenue of $191,000 and wages expense of $114,600. Dividends of $38,200 were paid during the year. Which of the following entries could not be a closing entry? O Debit Income Summary $114,600; credit Wages Expense $114.600. O Debit Retained Earnings $38,200; credit Dividends $38,200. O Debit Services Revenue $191,000; credit Income Summary $191,000. O Debit Income Summary $191,000; credit Services Revenue $191,000. O Debit Income Summary $76,400; credit Retained Earnings $76,400. 2.5 pts Question 33 If a company receives $11,100 from a client for services provided, the effect on the accounting equation would be: Liabilities increase $11,100 and equity decreases $11,100