Blossom has year$-$end account balances of Sales Revenue $$843,779,$ Interest Revenue $$12,160,$ Cost of Goods Sold $$531,052,$

Administrative Expenses $$177,930,$ Income Tax Expense $$36,772,$ and Dividends $$17,793.$ Prepare the year$-$end closing entries.

$($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for

the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

$($To close revenue accounts.$)$