At December 31, 2011, an Enterprise Fund Has the Following

At December 31, 2011, 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 Assets, Unrestricted $8,000.
D) credit Invested Capital Assets, Net of Related Debt, $8,000.