For the year ended December 31, a company has revenues of $328,000 and expenses of $201,500. The company paid $54,400 in dividends during the year. The balance in the Retained earnings account before closing is $92.000. Which of the following entries would be used to close the dividends account? Multiple Choice Debit Income Summary $92,000; credit Dividends $92,000. Debit Retained Earnings $54,400; credit Dividends $54,400. Debit Retained Earnings $92,000; credit Income Summary $92,000. Debit Income Summary $54,400, credit Retained Earnings $54,400. Debit Dividends $54,400; credit Retained Earnings $54,400 DO Which of the following accounts would be included in a post-closing trial balance? Multiple Choice Accounts Receivable.. Depreciation Expense-Equipment Salaries Expense. Dividends. Revenue.