A Company Has the Following Adjusted Trial Balance: Which

A company has the following adjusted trial balance: Which closing entry is needed?

A) Debit Retained Earnings for $900 and credit Dividends $900
B) Debit Retained Earnings for $2,700,credit Rent Expense for $1,500 and credit Supplies Expense for $1,200
C) Debit Retained Earnings for $9,000,credit Salaries Expense for $6,100,credit Depreciation Expense for $1,000 and credit Utilities Expense for $1,900
D) all of the above