Castillo Services paid K. Castillo, the sole shareholder of Castillo Services, $5,700 in dividends during the current year. The entry to close the dividends account at the end of the year is:

A. Debit Dividends $5,700; credit Cash, $5,700
B. Debit Dividends $5,700; credit Retained earnings $5,700
C. Debit Retained earnings $5,700, credit Salary Expense $5,700
D. Debit Retained earnings $5,700; credit Dividends $5,700
E. Debit Income Summary $5,700; credit Retained earnings $5,700


Answer: D

Business

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