Here are the accounts listed as having balances in the end-of-year accounting records of Medford Company. Cost of Goods Sold Accounts Payable Capital Stock Cash Sales Revenue Dividends Retained Earnings (beginning) Inventory Which debit or credit would appear in the CLOSING entries for the year? Only ONE answer is correct. DEBIT to Dividends CREDIT to Cost of Goods Sold DEBIT to Capital Stock DEBIT to Accounts Payable CREDIT to Sales Revenue