The closing entry for the Salaries Expense account includes a debit to: OA Retained Earnings and a credit to Salaries Expense. OB. Salaries Expense and a credit to Net Income O Salaries Expense and a credit to Retained Earnings OD. Net Income and a credit to Salaries Expense On May 1, a business provided legal services to a client and billed the client 84,100. The client promised to pay the business in one month. Which journal entry should the business record on May 12 O A Debit Cash for $4,100 and credit Retained Earnings for $4.100 OB. Debit Cash for $4,100 and credit Service Revenue for $4,100 OC. Debit Accounts Receivable for $4,100 and credit Service Revenue for $4.100. OD. Debit Accounts Payable for $4.100 and credit Service Revenue for $4,100 If a corporation issues 4,000 shares of $1 par value common stock for $9,000. the journal entry would include a credit to: O A Retained Eamings for $4,000. OB. Paid - in Capital in Excess of Par-Common for $9.000 OC Common Stock for $9.000 OD. Common Stock for $4,000