The adjusted trial balance for LMNOK Company at the end of the accounting year showed the following: Credits Adjusted Trial Balance Debits $40,000 $45,000 $270,000 Accounts Cash Accounts Receivable Equipment Accounts Payable Notes Payable Retained Earnings Common Stock Service Revenue Gain on Sale of Equipment Cost of Goods Sold Operating Expenses Interest Expense Total $40,000 $75,000 $55,000 $100,000 $412,000 $25,000 $232,000 $108,000 $12,000 $707.000 $707.000 The closing entry at the end of the period consists of which of the following? The closing entry at the end of the period consists of which of the following? OCR Retained Earnings $85,000 O DR Retained Earnings $85,000 O DR Retained Earnings $125,000 O CR Retained Earnings $125,000 O DR Retained Earnings $60,000 OCR Retained Earnings $60,000