A company paid Sammi, its sole stockholder, a total of $35,000 in dividends during the current year. The entry needed to close the dividends account is: A) Debit Income Summary and credit Cash for $35,000. B) Debit Dividends and credit Cash for $35,000. C) Debit Income Summary and credit Dividends for $35,000. D) Debit Retained earnings and credit Dividends for $35,000. E) Debit Dividends and credit Retained earnings for $35,000. Select one: OB D OA OE