Depreciation Expense $86,8141,272$$86,814 Prepare the closing entries for the temporary accounts at March 31. (List all debit entries before credit entries. Credit account tities are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account tities and enter O for the amounts.) 3. (To close net income/(loss).) 4. (To close dividends account.)