Using a journal same entry sheet outline

Step $1$: Prepare the entry to close the revenue account$($s$).$The following is an adjusted trial balance at December $31.$

Prepare the closing entries for the year ended December $31.$

Step $2$: Prepare the entry to close the expense account$($s$).$

Step $3$: Prepare the entry to close income summary.

Step $4$: Prepare the entry to close the dividends account.