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Given the following HTML code that forms the top of a web page, and asssuming that the web page contains English content, how should you modify the <code><html></code> tag?
<html >
<head>
<title>Sample Web Page
<head>
Dividends Account
An account that records the dividends declared by a corporation to be distributed to its shareholders.
Net Income
The total profit of a company after all expenses, including taxes, have been deducted from revenues.
Closing Entries
These are journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts, hence preparing the books for the next period.
Revenue Accounts
Accounts used to record the income generated from the sale of goods or services in the normal course of business.
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