Please help me with my homework problem.

After adjusting entries are made your company has the following account balances on 12/31/2019:

Cash $102,500, Accounts Receivable $2,500, Accounts Payable $500, Common Stock $15,000, Retained Earnings $7,000, Revenue $245,000, Wages Expense $150,000, Rent Expense $10,000, Supplies Expense $2,500.

What is the closing journal entry needed on 12/31/2019?

A. DR Accounts Payable $500; DR Common Stock $15,000; DR Retained Earnings $89,500; CR Cash $102,500; CR Accoudnts Receivable $2,500

B. DR Cash $102,500; DR Accounts Receivable $2,500, CR Accounts Payable $500; CR Common Stock $15,000; CR Retained Earnings $89,500

C. DR Revenue $245,000; CR Wages Expense $150,000; CR Rent Expense $10,000; CR Supplies Expense $2,500; CR Retained Earnings $82,500

D. DR Retained Earnings $82,500; DR Wages Expense $150,000, DR Rent Expense $10,000; DR Supplies Expense $2,500; CR Revenue $245,000