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) $\begin{array} { | c | r | r | } \hline \text { Income Summary } & 75,000 & \\\hline \text { Revenues } & & 75,000 \\\hline\end{array}$
C) $\begin{array} { | c | r | r | } \hline \text { Revenues } & 75,000 & \\\hline \text { Income Summary } & & 75,000 \\\hline\end{array}$
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