The closing entry for expenses includes.

a. A debit to Revenues and a credit to all expense accounts.
b. A debit to Dividends and a credit to all expense accounts.
c. A debit to Retained Earnings and a credit to all expense accounts.
d .A debit to Revenues and a credit to Retained Earnings.

c. A debit to Retained Earnings and a credit to all expense accounts.

Explanation:

At the end of the year, the revenue and expenses are closed into the retained earnings account.

The revenue account usually has a credit balance and as such is closed by debiting it and crediting retained earnings.

The expense account is ordinarily a debit balance and as such is closed by crediting it and debiting the retained earnings account.

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