In the closing process, the Dividends account is closed to the Retained Earnings account

The Foreign Corrupt Practices Act (FCPA):

A. can fine individuals up to $2 million and five years in prison for violations of the law's bribery provisions. B. makes it a criminal rather than a civil offense to bribe an official of a foreign government. C. makes it legal for bribes paid by managers of one corporation to managers of another. D. contains an exception for facilitating payments intended only to restrict "routine governmental action."

A firm's internal environment does NOT include ________

A) its employees B) its internal stakeholders C) its financial capital D) its brands E) elements of the legal environment