Journal entries recorded at the end of each accounting period to prepare the revenue, expense, and dividend accounts for the upcoming period and to update the retained earnings account for the events of the period just finished are referred to as:

Closing entries

Explanation:

Closing entries are journal entries made when an accounting period has ended so that balances can be moved from temporary to permanent accounts. The temporary account will be reset, that is, will become zero in preparation for the coming year. Closing entries is also known as closing journal entries.