Below is the income statement for Red Storm Cleaners for the year ended December 31, 2020. During 2020, dividends paid by Red Storm Cleaners were $1,100. Write down the closing entries for Red Storm Cleaners.

Red Storm Cleaners Income Statement For the year ended December 31, 2020
Service revenue	$60,000
Expenses:
Salaries expense	19,600
Repairs and maintenance expense	13,000
Interest expense	5,000
Supplies Expense	2,800
Total expenses	40,400
Net income	$19,600