3. It is December 315t, which means it is time to close the books for the calendar year. Refer to the information below and journalize the closing entries for Brett Kaufl'man Enterprises. Kauffman Enterprises is a sole proprietorship with a capital account and a withdrawal account. Dividends are distributions of revenue to the owner. Brett Kaul'lman Enterprises Withdrawals $ 9, 000 Service Revenue $ 24, 300 Journal: I Make a single closing entry for all Date Description Debit Credit the expenses: \