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

Brief Explanations:

At the end of an accounting period, revenue and expense accounts (temporary accounts) are closed. The net effect of revenues and expenses (net income or net loss) is transferred to the Retained Earnings account. Cash is an asset account (permanent), dividends is a distribution account which is closed to Retained Earnings but not where revenues and expenses are closed. Net Income is the result of revenues minus expenses, not the account they are closed to.

Answer:

A. Retained Earnings.