revenues and expenses are closed to: \n\na. net income.\nb. retained earnings.\nc. cash.\nd. dividends.

Brief Explanations:

At the end of an accounting - period, revenues and expenses are closed to the Income Summary account first, and then the balance of the Income Summary account is transferred to Retained Earnings. Net income is the result of revenues minus expenses, not a closing account. Cash is an asset account and dividends are distributions to shareholders, not the accounts to which revenues and expenses are closed.

Answer:

B. Retained Earnings