Below is income statement and dividend information of the Hodge Co. for the year ended December 31, 2021. Sales revende Salaries expense Dividend revenue Miscellaneous expense Loss on sale of investments Dividends $812,000 Cost of goods sold 106,000 Insurance expense 4,600 Depreciation expense 28,000 Administrative expense 9.600 Rent expense 21,000 $435,000 35,000 34,000 51,000 26,000 Required: Prepare the necessary closing entries for Hodge Co, at December 31, 2021. (If no entry is required for a transaction/event, sele- Journal entry required" in the first account field.) View transaction lint Journal entry worksheet Record the entry to close the revenue accounts. Note: Inter debits before credits Debit Credit General Journal Date December 31, 2021 View general journal Clear entry Record entry