To close the books of a company, you should:

Select one:
A.
debit each revenue account, credit each expense account, and debit the dividends account.

B.
credit each revenue account, debit each expense account, and debit the dividends account.

C.
debit each revenue account, debit each expense account, and credit the dividends account

D.
debit each revenue account, credit each expense account, and credit the dividends account.