Use Kellogg Company's adjusted trial balance to answer the next two questions. It was prepared BEFORE closing entries. All amounts are in millions of dollars. Kellogg's fiscal year 2021 ended January 2, 2022. The Company's fiscal year ends on the Saturday closest to December 31. Kellogg's Adjusted Trial Balance January 2, 2022 Debits Credits Cash and other current assets 3,394 Property, plant, and equipment, net 3,827 Goodwill and other assets 10,957 Accounts payable and other current liabilities 5,315 Long-term liabilities 8,648 Common stock 1,128 Retained earnings Dividends Sales 2,380 788 14,181 Interest revenue 440 Cost of goods sold 9,621 Selling and administrative expense 2,341 Depreciation expense 467 Interest expense 223 Income tax expense 474 Totals $32,092 $32,092 5. Kellogg's journal entry to close the revenue and expense accounts should include a: a. Credit to Sales for $14,181 million. b. Debit to Income tax expense for $474 million. c. Debit to Retained earnings for $2,380 million. d. Credit to Retained earnings for $1,495 million. 6. The Retained earnings balance shown on Kellogg's January 2, 2022 balance sheet (i.e., ENDING Retained earnings) is: a. $4,663 million. b. $3,875 million. c. $3,087 million. d. $2,380 million.