EA$8.$ LO $5\mathrm{.}1$ Use the following T$-$accounts to prepare the four journal entries required to close the books:

$\backslash$table$[[$Debit$,$Credit$],[$Cash$],[$Bal$.23,300,],[$Revenue Earned$],[$Bal$.43,000],[$Commission Expense$]]$

$\backslash$table$[[$Bal$.6,000,],[$Supplies Expense$],[$Bal$.3,200,],[$Wages Expense,$],[$Bal$.28,000,],[$Dividends$],[$Bal$.4,000,],[$Retained Earnings$]]$