An Adjusted Trial Balance for Tiger Inc., at December 31 appears below Tiger, Inc Adjusted Trial Balance December 31, 20 Cas Accounts receivable Office equipment Accumulated depreciation $33,750 175,000 262,500 $50,000 100,000 50,000 125,000 100,000 office equipment Accounts payable Income taxes payable Capital stock Retained earnings Dividends Sales commissions earned Advertising expense Rent expense Salaries expense Utilities expense Depreciation expense 42,500 542,500 80,000 110,000 112,500 76,250 office equipment Income tazes expense 25,000 50,000 7 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 Date GENERAL LEDGER Debit Credit