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)
$\begin{array}{llr} \text { Dividends } &100,000\\ \text { Cash } &&100,000\\ \end{array}$

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


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


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