The Retained earnings account has a credit balance of $53,000 before closing entries are made. Total revenues for the period are $71,200, total expenses are $47,800, and dividends are $15,400. What is the correct closing entry for the revenue accounts? Multiple Choice Debit Income Summary $71,200: credit Revenue accounts $71,200. Debit Revenue accounts $53,000, credit Retained earnings $53.000. Debit Revenue accounts $71,200; credit Retained earnings $53,000. Debit Revenue accounts $71.200; credit Income Summary $71,200. Debit Income Summary $53,000, credit Retained earnings $53,000