Based on the adjusted trial balance below, prepare the closing journal entry for dividends. Credit Debit $ 18,000 30,000 9,000 3,200 45,000 165,000 $ 12,000 88,000 Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation - Equipment Accounts Payable Salaries Payable Unearned Revenue Mortgage Payable Common Stock Dividends Service Revenue Salaries Expense Depreciation ExpenseBuilding and Equipment Supplies Expense Insurance Expense Utilities Expense Total 8,500 12,000 2,000 25,000 100,000 21,290 25,840 325,000 63,000 6,250 15,000 14,500 23,000 $505,790 $505,790