Please help me record the closing entry for Dividends

7 The Sky Blue Corporation has the following adjusted trial balance at December 31. Debit Credit Part 4 of 4 cash $ 1, 230 Accounts Receivable 2, 000 Prepaid Insurance 2,300 Notes Receivable (long-term) 3,000 Equipment 12, 000 10 Accumulated Depreciation $ 2,600 points Accounts Payable 5,420 Salaries and Wages Payable 1, 000 Income Taxes Payable 2,900 Deferred Revenue 600 Common Stock 2, 400 eBook Retained Earnings 1,000 Dividends 300 Sales Revenue 42, 030 Rent Revenue 300 Print Salaries and Wages Expense 21, 600 Depreciation Expense 1, 300 Utilities Expense 4, 220 Insurance Expense 1, 400 References Rent Expense 5,906 Income Tax Expense 2,900 Total $ 58, 250 $ 58, 250 Required: Prepare closing journal entries on December 31. Note: If no entry is required for a transaction or event, select "No Journal Entry Required" in the first account field. View transaction list Journal entry worksheet