Which of the Following Statements Is True

Which of the following statements is true?

A) The balance in the revenue accounts after closing agrees with the revenue shown on the income statement.
B) The balance in the dividends account after closing agrees with the amount of dividends reported on the statement of stockholders' equity.
C) The balance of Retained Earnings after closing agrees with the amount reported on the statement of stockholders' equity and the balance sheet.
D) The trial balance taken after closing can be used to prepare the statement of stockholders' equity and the balance sheet.