Beachside Realty rents condominiums and furnishings. Below is the adjusted trial balance at December 31. Beachside Realty Adjusted Trial Balance December 31 Debit Credit Cash 1,500 Accounts Receivable 2,000 Interest Receivable 100 Prepaid Insurance Notes Receivable (long-term) 1,600 2,800 15,000 Equipment Accumulated Depreciation Accounts Payable 3,000 2,400 3,920 Accrued Expenses Payable Income Taxes Payable 2,700 500 Unearned Rent Fees Common Stock 5,000 Retained Earnings 2,700 Dividends 2,000 Rent Fees Earned 37,000 1,200 Furniture Rental Revenue Interest Revenue Wages Expense 100 Depreciation Expense Utilities Expense 19,000 1,800 320 700 Insurance Expense Maintenance Expense Income Tax Expense 9,000 2,700 58,520 58,520 Prepare the entry required to close the Dividends account at the end of the period. If an amount box does not require an entry, leave it blank. Insurar 700 Cash Mainter 9,000 Dividends Income 2,700 Interest Revenue 58,520 58,520 Retained Earnings Prepare Wages Expense to close the Dividends account at the end of the period. If an amount box does not require an entry, leave it blank. Dec. 31 Dividends Cash Main 9,000 Cash Incoi 2,700 Dividends 58,520 58,520 Interest Revenue Retained Earnings red to close the Dividends account at the end of the period. If an amount box does not require an entry, leave it blank. Dec. Wages Expense Cash