Clean123 Inc. is performing closing entries. Its services revenue account has a $124,500 balance, its dividends account has a $4,000 balance, its accounts payable has a $23,400 balance, and its rent expense has a $3,000 balance. What is the debit amount of the first closing entry? 10. A. 3,000 11. B. 30,400 12. C. 94,100 13. D. 124,500 14. E. 154,900