Dividends 215
Cash 215
A)Journal entries
B)Adjusting journal entries
C)Closing journal entries

Closing Journal Entries

Entries made at the end of an accounting period to zero out temporary accounts and transfer their balances to permanent accounts.

Journal Entries

Records in accounting that document financial transactions in the books of account, showing the debit and credit of each transaction.

Dividends

Payments made by a corporation to its shareholders from its profits or reserves.