Cant figure out this practice problem and would like a good how to solution! Thanks!

The following end-of-year account balance information is from the accounting records of Sam Company Interest Expense 1,200 Cost of Goods Sold 8.000 Accounts Payable 3,000 Accounts Receivable 7,500 Prepaid Rent Expense 3,600 Cash 700 Sales Revenue 11,000 Dividends 900 Retained Earnings beginning) 2,300 Inventory 4,500 Which ONE of the following would appear in the closing entries for the year? O A DEBIT to interest Expense for $1.200 A CREDIT to Prepaid Rent Expense for $3,600 O A DEBIT to Sales Revenue for $11.000 O A DEBIT to Dividends for $900 O ACREDIT to Sales Revenue form $8,000