ShaniaCo declared and paid a dividend of $11,800 this year. The entry to close Dividends at the end of the year will include a debit to: Multiple Choice Dividends and a credit to Cash for $11,800. O Dividends and a credit to Retained Earnings for $11,800. O Retained Earnings and a credit to Dividends for $11,800. O Dividends and a credit to Dividends Payable for $11,800