The Retained earnings account has a credit balance of $52,000 before closing entries are made. Total revenues for the period are $70,200, total expenses are $47,300, and dividends are $15,000. What is the correct closing entry for the revenue accounts? Debit Revenue accounts $52,000; credit Retained earnings $52,000. O Debit Income Summary $70,200; credit Revenue accounts $70,200. Debit Income Summary $52,000: credit Retained earnings $52.000 Debit Revenue accounts $70,200: credit Retained earnings $52,000! O Debit Revenue accounts $70,200, credit Income Summary $70,200)