Prepare the entry to close dividends. a) Dividends Fitness Ctr Adjusted trial Balance Dec 31, 20x1 Account Cash A/R Supplies Debit Credit 20,000 35,000 14,000 PPD Ins 4,000 Buildings A/D-Blds A/P 391,000 111,000 21,000 Common Stock Retained Earnings Dividends 120,000 90,000 10,000 Service Revenue 225,000 Interest Revenue 5,000 Depreciation Expense 27,000 Salary Expense 51,000 Supplies Expense 20,000 Totals 572,000 572,000 10,000 RE b) RE 10,000 Dividends C) RE 10,000 Expenses 10,000 d) none of the above 10,000 10,000