The following end-of-year account balance information is from the accounting records of Sam Company: Interest Expense: $1,200 Cost of Goods Sold: $8.000 Accounts Payable: $3,000 Accounts Receivable: $7,500 Prepaid Rent Expense: $3,600 Cash: $700 Sales Revenue: $11,000 Dividends: $900 Retained Earnings (Beginning): $2,300 Inventory: $4,500 Which one of the following would appear in the closing entries for the year? Group of answer choices a CREDIT to Sales Revenue form $8,000 a CREDIT to Prepaid Rent Expense for $3,600 a DEBIT to Interest Expense for $1,200 a DEBIT to Sales Revenue for $11,000 a DEBIT to Dividends for $900