i need help creating closing journal entries given the folowing information

13 The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Debit Credit Cash 12, 2ee Accounts receivable 167,eee Prepaid rent 6,700 Inventory 42, eee Equipment 478,000 Accumulated depreciation-equipment 142,000 Accounts payable 47,000 Notes payable-due in three months 47,800 Salaries payable 5,700 Interest payable 19,200 Common stock 285,000 Retained earnings 87,400 Dividends 16,5ee Sales revenue 570,000 Costs of goods sold 265,000 Salaries expense 137,000 Rent expense 32,000 Depreciation expense 47,000 Interest expense 3,700 Advertising expense 4,200 Totals 1,203,300 1,283,388 Required Prepare the closing entries for China Tea Company for the year ended December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list 1 Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits General Journal Debit Credit Event 3 Record entry Clear entry View general Journal