For the year ended December 31, a company had services revenue of $205,000 and wages expense of $123,000. The owner withdrew $41,000 during the year. Which of the following entries could not be a closing entry?

A. Debit Income Summary $123,000, credit Wages Expense $123,000.
B. Debit Income Summary $82,000; credit Owner's, Capital $82,000.
C. Debit Services Revenue $205,000; credit Income Summary $205,000.
D. Debit Income Summary $205,000; credit Services Revenue $205,000.
E. Debit Owner’s Capital $41,000; credit Owner Withdrawals $41,000.