4: Closing Entries (22 points) Following is an alphabetical list of the assets, liabilities, revenues, and expenses of Yosemite Sight and Sound, Inc. Prepare Yosemite Sight and Sound's closing entries. Use the temporary account "Income Summary" as shown in class. No explanations are needed, but do them in proper order and format. Accounts payable $2,800 Dividends $ 4,000 Accounts receivable 5,400 Rent expense 10,200 Advertising expense 3,600 Salary expense 12,100 Cash 6,800 Salary payable 900 Cost of goods sold 31,700 Sales revenue 75,800 Inventory 7,900 Supplies 1.800