An Adjusted Trial Balance for Tiger Inc., at December 31 appears below.

Tiger, Inc.
Adjusted Trial Balance
December 31, 2015
Cash	$33,750
Accounts Receivable	175,000
Office equipment	262,500
Accumulated depreciation: office equipment		$50,000
Accounts Payable		100,000
Income taxes payable		50,000
Capital stock		125,000
Retained earnings		100,000
Divident	42,500
Sales commissions earned		542,500
Advertising expense	80,000
Rent Expense	110,000
Salaries expense	112,500
Utilities expense	76,250
Depreciation expense: office equipment	25,000
Income taxes expense	50,000
	$967,500	$967,500

Prepare journal entries to close the accounts. Use four entries to: (1) close the revenue account, (2) close the expense accounts, (3) close the Income Summary account, and (4) close the Dividends account.