21

\begin{tabular}{|l|r|r|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} Finley Company \\ Adjusted Trial Balance \\ December 31, 20Y1 \end{tabular}} \\ \hline \multicolumn{1}{|c|}{ Account Title } & \multicolumn{1}{|c|}{ Debit } & \multicolumn{1}{c|}{ Credit } \\ \hline Cash & 48,000 & \\ \hline Accounts Receivable & 18,000 & \\ \hline Supplies & 6,000 & \\ \hline Equipment & 57,000 & \\ \hline Accumulated Depreciation- & & 18,000 \\ \hline Equipment & & \\ \hline Accounts Payable & & \\ \hline Wages Payable & & \\ \hline Common Stock & & \\ \hline Retained Earnings & & 5,000 \\ \hline Dividends & 3,000 \\ \hline Fees Earned & & \\ \hline Wages Expense & 18,000 & \\ \hline Rent Expense & 15,000 & \\ \hline Depreciation Expense & 228,000 & \\ \hline Totals & & \\ \hline \end{tabular} The entry to close Dividends would be