Below is a partial list of end of year account balances for smart inc.. Retained Earnings $270 Revenue $890 Wages Expense $260 Supplies Expense $100 Rent Expense $120 Dividends $100 A) Prepare the journal entry to close the revenue account. B) Prepare the journal entry to close the expense accounts. C) Prepare the journal entry to close income summary. D) Prepare the journal entry to close dividends