easy · Financial Accounting accounting-cycle-financial-statements

Aurora Logistics, Inc. declared and paid a $2,000 cash dividend during the period.

If the firm uses a temporary 'Dividends Declared' account, how is this account handled at the end of the accounting cycle?

  1. It remains on the post-closing trial balance as a contra-equity
  2. It is closed directly into the Income Summary account
  3. It is closed by a debit to Retained Earnings and a credit to Dividends Declared
  4. It is closed by a debit to Dividends Declared and a credit to Cash

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