EA 8. LO 5.1 Use the following T-accounts to prepare the four journal entries required to close the books: \begin{tabular}{|c|c|} \hline Debit & Credit \\ \hline \multicolumn{2}{|c|}{ Cash } \\ \hline Bal. 23,300 \\ \hline \multicolumn{2}{|c|}{ Revenue Earned } \\ \hline \multicolumn{2}{|c|}{ Bal. 43,000 } \\ \hline Commission Expense \\ \hline Bal. 6,000 \\ \hline \multicolumn{2}{|c|}{ Supplies Expense } \\ \hline Bal. 3,200 & \\ \hline \multicolumn{2}{|c|}{ Wages Expense } \\ \hline Bal. 28,000 & \\ \hline \multicolumn{2}{|c|}{ Dividends } \\ \hline Bal. 4,000 & \\ \hline \multicolumn{2}{|c|}{ Retained Earnings } \\ \hline \end{tabular}