EA 6. LO 5.1Use the following excerpts from the year-end Adjusted Trial Balance to prepare the four journal entries required to close the books: Adjusted Trial Balance. Dividends 24,000 debit. Sales revenue 194,000 credit. Automobile expense 15,500 debit. Insurance expense 30,000 debit. Salaries expense 96,000 debit. Supplies expense 6,500 debit