How do i do this

The entry to close. Dividends would be 3. Uebit Recained Earnings, \$3,000, credit Common Stock, \$3,000 b. debit Retained Eamiege, \$3,000; credir Dividends, 53,000 E. debit Common Slock, $3,000; crralit Retained Eamings, 53,000 d. dehit Dividends, 53,000, credit Retained Eamings, 51,000