Castillo Services paid K. Castillo, the sole shareholder of Castillo Services, $5.900 in dividends during the current year. The entry to close the dividend account at the end of the years Debit Retained earnings $5.900, credit Salary fxpense $5.900
Debit Dividends $5,900, credit Cash $5.900
Debit Income Summary $5.900, credit Retained earnings 55.900
Debit Dividends $5.900: Credit Retained earrings $5,900
Debit Retained earnings $5.900 credit Dividends $5.900

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Answerlowest price a firm would have been willing to accept; price it actually receives;