I need help figuring out what the correct option for the first cell in the transaction #2 is. Thanks!

Here is what I have so far...

2. Prepare all February 29 closing entries for WWC. Post to the T-Accounts in requirement 1-b. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Answer is not complete General Journal Debit 26,000 19 Transaction Credit Sales Revenue Interest Revenue 2,250 140 Sales Returns and Allowances Sales Discounts 2 2 Interest Expense Bad Debt Expense Rent Expense Insurance Expense Wages Expense Utility Expense 165 970 2,600 700 4,200 600 Retained Earnings 750 Dividends Declared 750