Final answer:
The account present in the closing entries is Dividends, which is a temporary account closed to Retained Earnings at the end of an accounting period.
Step-by-step explanation:
The account that would be present in the closing entries among the options given is a. Dividends. Closing entries are made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts. Temporary accounts include revenues, expenses, and dividends, which are closed to the Retained Earnings account. On the other hand, Accounts Receivable (b), Unearned Service Revenue (c), and Sales Tax Payable (d) are all balance sheet accounts that are considered permanent accounts; they are not closed at the end of the accounting period but rather carry their balances into the next period.