Anyone know how to do this?

1 2 3 4 ACME Distribution, Inc. December 31, 2021 Closing Entries After completing the financial statements (income statement, statement of stockholders equity and balance sheet) prepare the entries to close the books at the end of 2021 in preparation of beginning the 2022 accounting year. After preparing the closing entries post them to the trial balance in the closing entries columns and then complete the post-closing columns. 5 6 1) Entry to close the revenue and contra-revenue accounts: 7 8 9 Account description Debit Credit 10 11 12 Entry to close the expense accounts: 13 14 15 2) 16 17 18 Account description Debit Credit 19 20 21 22 23 24 25 26 27 28 Debit Credit 29 30 31 3) Entry to close the income summary account: 32 33 Account description 34 35 36 37 4) Entry to close the dividends account: 38 39 Account description Debit Credit 70 11