A Company Paid Jen Rogers,its Sole Stockholder,a Total of $35,000

A company paid Jen Rogers,its sole stockholder,a total of $35,000 in dividends during the current year.The entry needed to close the dividends account is:

A) Debit Income Summary and credit Cash for $35,000.
B) Debit Dividends and credit Cash for $35,000.
C) Debit Income Summary and credit Dividends for $35,000.
D) Debit Retained earnings and credit Dividends for $35,000.
E) Debit Dividends and credit Retained earnings for $35,000.