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

Brief Explanations:

At the end of an accounting period, revenue and expense accounts (temporary accounts) are closed. The net result (net income or net loss) from revenues and expenses is closed to the Retained Earnings account. Cash is an asset account (permanent), dividends are closed to Retained Earnings but directly (not via revenues and expenses), and Net Income is the result of revenue - expense calculation but not the account they are closed to.

Answer:

D. Retained Earnings