Which of the Following Entries Is a Closing Entry?
A) $\quad$

Which of the following entries is a closing entry?

A) Wages Payable 2,880
$\quad$ $\quad$ $\quad$ Wages Expense 2,880
B) Retained Earnings 13,590
$\quad$ $\quad$ $\quad$ Income Summary 13,590
C) Fees Receivable 5,250
$\quad$ $\quad$ $\quad$ Service Fees Revenue 5,250
D) Depreciation Expense 2,460
$\quad$ $\quad$ $\quad$ Accumulated Depreciation 2,460