Chapter 5 > ezto mheducation.com/hm.tpx 460 000 5 2,000 96,000 Revenue: Counseling revenue Expenses: Advertising expense Salaries expense Office Supplies expense Utilities expense Malpractice insurance expense Office rent expense Continuing education expense Depreciation expense: factures Miscellaneous expense Income taxes expense 1,200 950 7,000 24,000 2,300 3,000 7,000 35,500 178,950 Profit For the Year 281,050 The firm's statement of changes in equity indicates that a $7,000 cash dividend was declared and paid during 2013 a. Prepare the necessary closing entries on December 31, 2013. (Omit the "S" sign in your response.) General Journal Debit Credit Click to select] (Click to select V (Click to select) Click to select (Click to select (Click to select) Click to select (Click to select Click to select Click to select Click to select (Click to select (Click to select Click to select Click to select (Click to select Click to select