When closing the merchandising accounts to Retained Earnings, how is the Sales account (a credit-balance revenue account) closed?

1. Sales is a revenue account with a normal credit balance. 2. To close it, the account is debited to bring its balance to zero. 3. The offsetting credit goes to Retained Earnings, increasing equity. 4. Option B is how a debit-balance account (such as Sales Returns or Cost of Sales) is closed, not a revenue account. _Source: Jonick, Principles of Financial Accounting (CC BY-SA 4.0), §3.6 "Closing Entries for Merchandising Accounts", p.108_