Here is the end-of-year account balance information from the accounting records of Jaunty Coffee Company: Sales revenue Cash Cost of goods sold Accounts payable Capital stock Dividends Retained earnings (beginning) Inventory Which debit or credit would appear in the closing entries for the year? O Credit to sales revenue for $10,000. O Credit to inventory for $4,000. Credit to cost of goods sold for $9,000. Debit to dividends for $700. $10,000 $400 $9,000 $1,100 $2,000 $700 $1,000 $4,000