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 for the accounting period.Which of the following entries could not be a closing entry?

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)
$\begin{array}{|c|r|r|}\hline \text { Expenses } & 62,000 & \\\hline \text { Income Summary } & & 62,000\\\hline\end{array}$
E) All of the above are possible closing entries