A Company Had Revenues of $75,000 and Expenses of $62,000 $$\begin{array} { | c | r | r | } \hline \text { Income Summary } & 13,000 & \\\hline \text { Retained earnings } & & 13,000 \\\hline\end{array}$$

A company had revenues of $75,000 and expenses of $62,000 and paid $1,000 dividends during the accounting period.Which of the following entries could not be a closing entry for this company?

A) $$\begin{array} { | c | r | r | } \hline \text { Income Summary } & 13,000 & \\\hline \text { Retained earnings } & & 13,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | c | c | } \hline \text { Income Summary } & 75,000 & \\\hline \text { Revenues } & & 75,000 \\\hline\end{array}$$
C) $\begin{array}{|l|r|r|}\hline \text { Revenues } & 75,000 & \\\hline \text { Income Summary } & & 75,000 \\\hline\end{array}$
D) $$\begin{array} { | c | r | r | } \hline \text { Income Summary } & 62,000 & \\\hline \text { Expenses } & & 62,000 \\\hline\end{array}$$
E) $$\begin{array} { | c | r | r | } \hline \text { Retained Earnings } & 1,000 & \\\hline \text { Dividends } & & 1,000 \\\hline\end{array}$$