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The following items appear on the adjusted trial balance of Barker Company: Account Debit Credit Fees Earned $19,791 Rent Expense 6,000 Wages Expense 6,178 Dividends

The following items appear on the adjusted trial balance of Barker Company:

Account Debit Credit
Fees Earned $19,791
Rent Expense 6,000
Wages Expense 6,178
Dividends 440

Which of the following will be included in the second closing entry?

a.Credit to Retained Earnings for $19,791

b.Credit to Retained Earnings for $440

c.Credit to Dividends for $440

d.Debit to Retained Earnings for $19,791

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