Castillo Services paid K. Castillo, the sole shareholder of Castillo Services, $6,200 in dividends during the current year. The entry to close the dividends account at the end of the year is: Multiple Choice Debit Dividends $6,200, credit Cash, $6,200 Debit Retained earmings $6,200, credit Salary Expense $6,200 Debit Retained earnings $6,200; credit Dividends $6,200 Debit Dividends $6,200; credit Retained earnings $6,200 Debit Income Summary $6,200; credit Retained earnings $6.200