The following items appear on the adjusted trial balance of Barker Company: Fees Earned 18,791
Rent Expense 4,600
Wages Expense 5,678
Dividends 440

Which of the following will be included in the second closing entry?

a. Credit to Retained Earnings for $440.
b. Debit to Retained Earnings for $18,791.
c. Credit to Dividends for $440.
d. Credit to Retained Earnings for $18,791.

Tara and her parents want to save at least $40,000 for college in 8 years. which statement describes the most effective savings plan for tara and her parents to meet their goal? tara and her parents should make deposits of $300 every month into a college savings account. tara and her parents should make deposits of $450 every month into a college savings account. tara and her parents should make deposits of $3,000 every year into a college savings account. tara and her parents should make deposits of $4,000 every year into a college savings account