Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $645 were declared at the end of the year, and 500 additional shares of common stock ( $0.10 par value per share) were issued at the end of the year for $3,180 in cash (for a total at the end of the year of 890 shares). These effects are included below: Prepare the closing entry at the end of the current year. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field