Wasatch Mountain Company has the following adjusted trial balance:

Account	Debit	Credit
Cash	$1,100
Accounts Receivable	900
Inventory	1,800
Supplies	2,000
Prepaid Rent	400
Land	6,500
Building	39,800
Accumulated DepreciationBuilding		$8,000
Accounts Payable		7,600
Unearned Revenue		4,300
Notes Payable, due 2020		2,300
Common Stock		6,400
Retained Earnings		2,700
Dividends	800
Service Revenue		33,800
Rent Expense	1,300
Supplies Expense	1,100
Salaries Expense	6,200
Depreciation ExpenseBuilding	1,300
Utilities Expense	1,900
Totals	$65,100	$65,100

Which of the following closing entries is needed?

Group of answer choices

A. Debit Dividends for $800 and credit Retained Earnings for $800

B. Credit Retained Earnings for $1,900 and debit Cash for $1,900

C. Debit Rent Expense for $1,300 and credit Retained Earnings for $1,300

D. Debit Service Revenue for $33,800 and credit Retained Earnings for $33,800