Which of the Following Isn't a Correct Closing Entry?
A) $\quad$

Which of the following isn't a correct closing entry?

A) Retained earnings
Revenues
$\quad$$\quad$ Expenses
B) Revenues
Gain on sale of land
$\quad$$\quad$ Expenses
$\quad$$\quad$ Retained earnings
C) Revenues
$\quad$$\quad$ Loss on sale of Building
$\quad$$\quad$$\quad$$\quad$ Expenses
$\quad$$\quad$$\quad$$\quad$ Retained earnings
D) Loss on sale of land
Expenses
$\quad$$\quad$ Revenues
$\quad$$\quad$ Retained earnings