for the year ended december 31, a company had services revenue of $196,000 and wages expense of $117,600. dividends of $39,200 were paid during the year. which of the following entries could not be a closing entry? debit income summary $78,400; credit retained earnings $78,400. debit retained earnings $39,200; credit dividends $39,200. debit income summary $117,600; credit wages expense $117,600. debit services revenue $196,000; credit income summary $196,000. debit income summary $196,000; credit services revenue $196,000.