The Entry to Close the Dividends Account Which Has a Balance

The entry to close the Dividends account which has a balance of $10,000,at the end of an accounting period will be:

A)
$\begin{array}{lll}\text { Dividends } & 10,000 \\\text { Cash } && 10,000\end{array}$

B)
$\begin{array}{l}\text { Retained Earnings }&10,000 \\\text { Cash }&&10,000\end{array}$

C)
$\begin{array}{l}\text { Dividends } &10,000\\\text { Retained Earnings }&&10,000\end{array}$

D)
$\begin{array}{l}\text { Retained Earnings }&10,000 \\\text { Dividends }&&10,000\end{array}$