-The 20X4 Closing Entries Would Include Which of the Following

$\begin{array}{l}\text { At the end of } 20 \times 4 \text {, the following data were taken from the accounts of Timberline Company: }\\\begin{array} { | l | r | } \hline \text { Share capital } & \$ 209,000 \\\hline \text { Retained earnings, beginning balance January 1, 20X4 } & 100,000 \\\hline \text { Total revenue earned during 20X4 } & 190,000 \\\hline \text { Total expenses incurred during 20X4 } & 180,000 \\\hline \text { Total cash collected during 20X4 } & 200,000 \\\hline\end{array}\end{array}$
-The 20X4 closing entries would include which of the following?

A) $10,000 net credit to retained earnings.
B) $10,000 net debit to retained earnings.
C) $190,000 debit to retained earnings.
D) $180,000 credit to retained earnings.