Which of the Following Statements Regarding the Effect of a Net

Which of the following statements regarding the effect of a net loss on the closing process is true?

A) If a company has a net loss during the current accounting period,then the ending retained earnings will be smaller than the beginning retained earnings.
B) When closing entries are prepared,contributed capital is debited if a company has a net loss.
C) If a company has a net loss,the closing entry will include debits to the revenue accounts,credits to the expense accounts,and a credit to Retained earnings.
D) If a company has a net loss,the amount of revenues to be closed will be greater than the amount of expenses to be closed in the closing process.