A Company Has the Following Adjusted Trial Balance: Which

A company has the following adjusted trial balance: Which closing entry is needed?

A) Debit Retained Earnings for $800 and credit Dividends $800
B) Debit Retained Earnings for $2500, credit Rent Expense for $1200 and credit Supplies Expense for $1300
C) Debit Retained Earnings for $8900, credit Salaries Expense for $6100, credit Depreciation Expense for $1400 and credit Utilities Expense for $1400
D) all of the above