D Question 13 15 pts Presented below is income statement and dividend information of the DeWine Corporation for the year ended December 31, 2021 Sales revenue $620,000 Cost of goods sold $355,000 Salaries expense 90,000 Insurance expense 20,000 Dividend revenue 3,000 Depreciation expense 18,000 Miscellaneous expense 12.000 Administrative expense 35,000 Loss on sale of investments 8,000 Rent expense 10,000 Dividends 5,000 Supplies Expense 8,000 Research Expense 2,500 Gain on sale of truck 500 Required: Prepare the necessary closing entry at December 31, 2021. Format should be as follows: 125,000. If a particular account does not require either a debitor credit place an "X" in the box. Account Debit Credit Retained Earnings Sales revenue Salaries expense Dividend revenue Misc. expense Loss on sale of investments Dividends Cost of goods sold Insurance expense Depreciation expense Administrative expense Rent expense Supplies expense Canvas X9 Gain on sale of truck Research Expense Question 14