Boston Enterprises declared and paid a dividend of $11,400 this year. The entry to close the Dividend at the end of the year will include a debit to: Multiple Choice Dividends and a credit to Cash for $11,400. DIvIdends and a credit to Dividends Payable for $11,400. Retalned Earnings and a credit to Dividends for $11,400. Dividends and a credit to Retalned Earnings for $11,400