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 post -closing retained earnings will be smaller than the pre-closing retained earnings.
B) When closing journal 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 being closed will be greater than the amount of expenses to be closed in the closing process.