A comparpold Jon Rogers, its sole to hold a total of 35.Colina during current year. The entry needed to close the dividends accounts Choice Debt Income Summary and credit Cash for $35.000 Debt Dividends and credit Cash for $35.000. Debit income Summary and credit Dividends for $35.000 Debit Retained eamings and credit Dividends for $35,000 80 888 $ 4 % 5 & 7 6 8 9 O E R T Y U O P . D F G H C V B N. M