Record the entry to close income summary. Note: Enter debits before credits. Journal entry worksheet (1) 2 Record the entry to close the Dividends account. Note: Enter debirs before credits. Journal entry worksheet Record the entry to close the income statement accounts with credit balances. Note: Enter debits before credits. Required information [The following information applies to the questions displayed below.] Valley Company's adjusted account balances from its general ledger on August 31, its fiscal year-end, follow5. It categorizes the following accounts as selling expenses; sales salaries expense, rent expense-selling space, store supplles expense, and advertising expense, It categorizes the remaining expenses as general and administrative. Beginning merchandise inventory was $29.859. Supplementary records of merchandising activities for the year ended August 31 reveal the following itemized costs Record the entry to close the income statement accounts with debit balances. Note: Enter debits before credits