TB MC Qu. 03-315 For the year ended... For the year ended December 31, a company had revenues of $190.000 and expenses of $114,000 $38,000 in dividends were paid during the year. Which of the following entries could not be a closing entry? Multiple Choice Debit Income Summary $190,000 credit Revenues $190.000 Debit Revenues $190,000, crest income Sunday 5190,000 Debit income Summary 876.000, credit Retained earnings $26.000 Debt Retained winings $38.000, cred Dividends $30,000