the following end$-$of$-$year information is from the accounting records of six$-$bag company.

Cost of Goods Sold $-1140$

Long$-$term Debt$-1283$

Inventory$-730$

Rent Revenue$-90$

Contributed Capital$-820$

Cash$-90$

Wages Expense$-160$

Unearned Rent Revenue$-23$

Sales Revenue$-910$

Wages Payable$-32$ Retained Earnings $($beginning$)-206$

Accounts Receivable$-230$

Accounts Payable$-110$

Dividends$-50$

Prepaid Insurance Expense$-50$

Insurance Expense$-200$

Equipment$-820$ Which ONE of the following would appear in the closing entries for the year?