e. None of the above would normally appear on a post-closing trial balance. QUESTION 38 What account is credited in the entry to close Dividends at the of the year? a. Dividends b. Retained Earnings c. Fees Earned (Revenue) d. Income Summary QUESTION 39 ue) at the of the year? What account is credited in the entry to close Fees Earned (Rev a. Income Summary Ob Fees Earned (Revenue) c. Common Stock d. Retained Earnings QUESTION 40 What account is credited in the entry to close Utility Expense at the of the year? a. Cash b. Utility Expense c. Accounts Payable d.Income Summary Click Save and Submit to save and submit. Click Save All Answers to save all answers