WILL MARK BRAINLIEST!

Edgar needs to close out $670 in the dividends account at the end of the year. What closing entry will he use?

A. Income summary (debit) 670; Dividends (credit) 670

B. Retained earnings (debit) 670; Dividends (credit) 750

C. Dividends (debit) 670; Income summary (credit) 750

D. Revenue (debit) 670; Dividends (credit) 670

E. Cash (debit) 670; Dividends (credit) 670