There are two closing entries. The first one is to close revenues and expenses to , and the second one is to close to Retained Earnings. and. Dividends; Retained Earnings b. Retained Earnings; Dividends c. Dividends; Common Stock d. Retained Earnings; Common Stock

b.Retained Earnings; Dividends

Explanation:

The closing entries are as follows

1. Service Revenue A/c Dr

          To Income Summary

(Being revenue account closed)

2. Income summary A/c Dr

        To Expenses A/c

(Being the expenses account are closed)

3.  Income summary A/c Dr

             To Retained earning A/c

(Being the profit is recorded)

4. Retained earnings A/c Dr

                 To Dividend A/c

(Being dividend account is closed)

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