Cash Account Title Accounts Receivable Supplies Equipment Accumulated Depr. Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Depreciation Expense Totals Net Income (Loss) Finley Company End-of-Period Spreadsheet For the Year Ended December 31 Adjusted Trial Balance Debit Credit 48,000 18,000 6,000 57,000 3,000 63,000 27,000 15,000 237,000 18,000 25,000 6,000 30,000 3,000 155,000 237,000 Income Statement Debit 63,000 27,000 15,000 105,000 50,000 Credit 155,000 Balance Sheet Debit 48,000 18,000 6,000 57,000 3,000 155,000 132,000 Credit 18,000 25,000 6,000 30,000 3,000 82,000 50,000 Totals Net Income (Loss) 237,000 237,000 The entry to close Dividends would be O debit Retained Earnings, $3,000; credit Common Stock, $3,000 Ob debit Dividends, $3,000, credit Retained Earnings, $3,000 Oe. debit Common Stock, $3,000, credit Retained Earnings, $3,000 Od. debit Retained Earnings, $3,000, credit Dividends, $3,000 105,000 50,000 155,000 155,000 132,000 155,000 132,000 82,000 50,000 132,000