Beachside Realty rents condominiums and furnishings. Below is the company's adjusted trial balance on December 31 Debit Credit Cash 1,500 Accounts Receivable 2,000 Interest Receivable 100 Prepaid Insurance 1,600 Notes Receivable (long-term) Equipment Accumulated Depreciation 2,800 15,000 3,000 2.400 Accounts Payable Accrued Expenses Payable Income Taxes Payable 3,920 2,700 50g 5,000 2,700 Uncarned Rent Fees Common Stock Retained Earnings Dividends Rent Fees Earned 2,000 41,000 Furniture Rental Revenue 1,200 Interest Revenue 100 19,000 1,800 320 Wages Expense Depreciation Expense Utilities Expense Insurance Expense Maintenance Expense Income Tax Expense 700 9,000 2.200 58,520 58,520 Prepare the entry required to close the Dividends account at the end of the period