In the third step of rational decision making (evaluating alternatives and selecting a solution), a manager needs to evaluate each alternative not only according to cost and quality but also according to which of the following questions?

For the year ended december 31, a company has revenues of $323,000 and expenses of $199,000. the company paid $52,400 in dividends during the year. the balance in the retained earnings account before closing is $87,000. which of the following entries would be used to close the dividends account?