The Retained earnings account has a credit balance of $52,000 before closing entries are made. Services revenue for the period is $70,200, wages expense is $47,300, and dividends are $15,000. What is the correct closing entry for the revenue accounts? Multiple Choice Debit Services Revenue $70,200; credit Retained Earnings $52,000. Debit Income Summary $52,000; credit Retained Earnings $52,000. Debit Services Revenue $70,200; credit Income Summary $70,200. Debit Services Revenue $52,000; credit Retained Earnings $52,000. Debit Income Summary $70,200; credit Services Revenue $70,200.