1.)Which of the following accounts is not closed during the closing procedure? Answer A. Dividends B. Commissions Earned C. Retained Earnings D. Income Summary 2.)The entry to close the Dividends account is debit Answer A. Dividends and credit Income Summary. B. Retained Earnings and credit Dividends. C. Dividends and credit Retained Earnings. D. Income Summary and credit Dividends. 3.)A check for $235 is incorrectly recorded by a company as $253. On the bank reconciliation the $18 error should be Answer A. added to the balance per books. B. deducted from the balance per bank. C. deducted from the balance per books. D. added to the balance per bank