Commonshares Retained earnings Dividends declared Sales Cost of goods sold Advertising expense Rent expense Salaries expense Interest expense Depreciation expense Supplies expense Utilities expense Total 18,000 3,780 4,800 180,000 96.000 12,000 7,200 14.400 1.440 1,200 240 223,440720223,440 The adjusted trial balance for Sandhill Corporation is shown for its October 31, 2025 year end. (To close expense accounts) Oct. 31 (To close Income Summary to Retained Earnings) Oct.31 (To close Dividends Declared to Retained Earnings) Prepare the closing entries at October 31, 2025. (Credit account titles are outomatically indented when amount is entered. Do not Indent manually, List all debit entries before credit entries. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts)