A company has the following adjusted trial balance: Account Debit Credit $1,100 1,000 1,900 Cash Accounts Receivable Inventory Supplies Prepaid Rent 1,800 400 5,800 40,500 Land Building Accumulated Depreciation-Building Accounts Payable $8,900 7,800 O A. Debit Retained Earnings for $900 and credit Dividends $900 O B. Debit Retained Eamings for $2,700, credit Rent Expense for $1,500 and credit Supplies Expense for $1,200 O C. Debit Retained Earnings for $9,000, credit Salaries Expense for $6,100, credit Depreciation Expense for $1,000 and credit Utilities Expense for $1,900 O D. all of the above Click to select your answer Type here to search ip Building Accumulated Depreciation -Building Accounts Payable 40,500 $8,900 7,800 4,000 2,400 Unearned Revenue Notes Payable, due 2020 Common Stock 6,600 Retained Earnings 3,200 Dividends 900 Service Revenue Rent Expense Supplies Expense Salaries Expense 32,200 1,500 1,200 6,100 O A. Debit Retained Earnings for $900 and credit Dividends $900 B. Debit Retained Earnings for $2,700, credit Rent Expense for $1,500 and credit Supp C. Debit Retained Earnings for $9,000, credit Salaries Expense for $6,100, credit Depre D. all of the above TUU Common Stock Retained Earnings 6,600 3,200 Dividends 900 Service Revenue 32,200 Rent Expense Supplies Expense Salaries Expense Depreciation Expense-Building Utilities Expense 1,500 1,200 6,100 1,000 1,900 $65,100 Totals $65,100 Which closing entry is needed? O A. Debit Retained Earnings for $900 and credit Dividends $900 B. Debit Retained Earnings for $2,700, credit Rent Expense for $1,500 and credit Supplie C. Debit Retained Earnings for $9,000, credit Salaries Expense for $6,100, credit Depreci D. all of the above