The ledger of Enas Company contains the following balances: Retained Earnings $180,000; Dividends $12,000; Service Revenue $240,000; Salaries Expense $162,000; Rent Expense $54,000; and interest revenue $45,000. the entry to close dividends account to Retained Earnings will include a Select one: Debit to Retained Earnings for $180,000. Debit to Income Summary for $12,000. Debit to Dividends for $12,000. Debit to Retained Earnings for $12,000