At December 31,2014,an Enterprise Fund Has the Following Adjusted Accounts

At December 31,2014,an Enterprise Fund has the following adjusted accounts outstanding:
When preparing the closing entry for the temporary accounts at December 31,2011,the Enterprise Fund's accountant will

A) credit Retained Earnings $8,000.
B) credit Net Cash,$8,000.
C) credit Net Position,Unrestricted $8,000.
D) credit Invested Capital Assets,Net of Related Debt,$8,000.