Financial Accounting

Anne Marie, the owner of Anne’s Beauty Salon, comes to see you again.  She tells you that she has one more question for you. 
She told you that her accountant tried to explain to her the closing process in the accounting cycle.  The more he talked, the more confusing it got.  How would you explain the closing process to Anne Marie?

She also asked about dividends.  What are they?  Will they increase expense?