53 Note: If no entry is required for a transaction/event, select "No journal entry required" in the Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. The adjusted trial balance for China Tea Company at December 31, 2024, is presented below: Required: Prepare the closing entries for China Tea Company for the year ended December 31, 2024. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Note: If no entry is required for a transaction/event, select "No journal entry requ Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits