A company had revenues of $21,300, expenses of $7,000, and dividends paid of $2,500 for the period ending December 31, 2019. The appropriate closing entry on December 31, 2019 for revenues would be: Dr Retained Earnings 21,300 ; Cr Revenues 21,300 Dr Revenues 21,300 ; Cr Retained Earnings 21,300 Dr Revenues 14,300; Cr Retained Earnings 14,300 Dr Retained Earnings 14,300; Cr Revenues 14,300