E 4-19 100 Closing Dividends and Preparing a Post-Closing Trial Balance A listing of account balances taken from the adjusted ledger account balances of Contemporary Literature Enterprises shows the following: Cash Accounts Receivable Prepaid insurance Land Accounts Payable Notes Payable S 63,710 154,230 10,070 430,800 68,540 92,000 Salaries Payable Taxes Payable Unearned Rent Mortgage Payable Capital Stock Dividends Retained Earnings $ 27,100 36,990 18,400 190,500 130.000 55.000 150,280 All revenue and expense accounts have been closed to Retained Earnings. Dividends has not yet been closed 1. Prepare the closing entry for Dividends, 2. Prepare a post-closing trial balance for December 31, 2017