10000 20000 5000 37000 Cash Accounts Receivable Supplies Land Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense 11000 3000 44000 7000 15000 35000 6000 7000 100000 100000 Use this trial balance to create the journal entry for closing the dividends account O Dividends 15000 Retained Earnings 15000 O Dividends 15000 common stock 15000 O Retained Earnings 15000 Dividends 15000 none of the above