Arrange the steps of the closing process in the right order: 

A – Closing the expense accounts and transferring their balances to the Income Summary account; 

B – Closing the Dividends account and transferring its balance to the Retained Earnings account; 

C – Closing the Income Summary account and transferring its balance to the Retained Earnings account; 

D – Closing the revenue accounts and transferring their balances to the Income Summary account) 

Select one: 

• BCDA 
• CBDA 
• DACB 
• BCAD