Which of the following entries closes the dividends account at the end of the period? A. Debit the dividends account, credit the capital stock account. B. Debit the retained earnings account, credit...

Which of the following entries closes the dividends account at the end of the period? A. Debit the dividends account, credit the capital stock account. B. Debit the retained earnings account, credit the dividends account. C. Debit the capital stock account, credit the dividends account. D. Debit the dividends account, credit the retained earnings account.