EA4. LO 5.1 The following accounts and normal balances existed at year-end. Make the four journal entries required to close the books: Advertising expense EA5. LO 5.1 The following accounts and normal balances existed at year-end. Make the four journal entries required to close the books: Retained earnings Dividends Fees eamedreven Administrative expenses EA6. LO 5.1 Use the following excerpts from the year-end Adjusted Trial Balance to prepare the four journal entries required to close the books: Adjusted Trial Balance Debit Credit $24,000 5194.000 Dividends Sales Revenue Automobile Expense Insurance Expense Salaries Expense Supplies Expense 15.500 30.000 96,000 6.500