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Question 16 Vulcano Company had only the following four business transactions during the year: 1. Owners contributed $1,000 of capital to the business 2. Purchased inventory for $4,000 3. Sold one half of the inventory for $7.900 4. Paid dividends of $2,000 to its owners Which of the following is included in the summary journal entry Vulcano Company makes to close its books at the end of the year? O A DEBIT to Cost of Goods Sold for $2.000 O A DEBIT to Cost of Goods Sold for $4.000 O A CREDIT to Retained Earnings for $5,900 O A CREDIT to Retained Earnings for $3,900