Journal entry worksheet Record the entry to close income summary account. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits. Use the May 31 fiscal year-end information from the following ledger accounts (assume that all accounts have normal balances). (a) Prepare closing Journal entries from the above ledger accounts. (b) Post the entries from Requirement (a) to the General Ledger accounts below. Use the transaction number from Roquirement (a) as the date. Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits. Record the entry to close expense accounts. Note: Enter debits before credits