Clesing Entries 36. Close the revenue accounts. 37. Close the expense accounts. \begin{tabular}{l|l} 38. & Close the income summary account. \end{tabular} 39. Close the dividends account. Clesing Entries 36. Close the revenue accounts. 37. Close the expense accounts. \begin{tabular}{l|l} 38. & Close the income summary account. \end{tabular} 39. Close the dividends account