Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $610 were declared at the end of the year, and 660 additional shares of common stock ( $0.10 par value per share) were issued at the end of the year for $2,980 in cash (for a total at the end of the year of 850 shares). These effects are included below: Prepare the closing entry at the end of the current year. (If no entry ls requlred for a transactlon/event, select "No journal entry required" In the flrst account fleid.) Prepare the closing entry at the end of the current year. (If no entry ls requlred for a transactlon/event, select "No journal entry requlred" In the flrst account fleld.) Journal entry worksheet Record the closing entry at the end of the current year. Note: Enter debits before credits