10. A company's general ledger account balances as of the end of 20x7 are reproduced below. Dr Cr Cash 10,000 Accounts Receivable 25,000 Machinery 10,000 Accumulated Depreciation 5,000 Accounts Payable 5,000 Common Stock 10,000 Retained Earnings 12,000 Dividends 1,000 Service Revenue 56,000 Rent Expense 12,000 Salary Expense 30.000 Which of the listed accounts would the company "close out" as of the end of year 20x7? A Accumulated Depreciation B Retained Earnings Machinery D Dividends E None of the above