19. The entry to close Management Fees Revenue would be (5 Points) a. Management Fees Revenue does not need to be closed out b. Dr. Retained Earnings Cr. Management Fees Revenue c Dr. Management Fees Revenue Cr. Retained Earnings d. Dr. Management Fees Revenue Cr. Service Revenue 20. Which of the following accounts is not closed out at the end of each year? (5 Points) a. Accumulated Depreciation b. Depreciation Expense c. Dividends d. Interest Revenue * e O 19 10 1 s A ? * % 5 & 7 00 9 6 8 2 9 3 10 Ya R. T Y U 0 P 5 6