Please solve the question directly related to the empty table below. Do the general journal and record the closing entry at the end of the current year. Thanks

Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $600 were declared at the end of the year, and 500 additional shares of common stock ( $0.10 par value per share) were issued at the end of the year for $3,000 in cash (for a total at the end of the year of 800 shares). These effects are included below: Prepare the closing entry at the end of the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the closing entry at the end of the current year. Note: Enter debits before credits