Which of the Following Is Not a Correct Closing Entry $\quad$

Which of the following is not a correct closing entry? A. Retained earnings
$\quad$ Revenues
$\quad$ Expenses
B. Revenues
$\quad$ Gain on sale of land
$\quad$ Expenses
$\quad$ Retained earnings
C. Revenues
$\quad$ Loss on sale of Building
$\quad$ Expenses
$\quad$ Retained earnings
D. Loss on sale of land
$\quad$ Expenses
$\quad$ Revenues
$\quad$ Retained earnings

A) Option A
B) Option B
C) Option C
D) Option D