Folsowing is a partial adjusted trial balance for Accel inc, for its year ended December 31. Prepare the closing entries for revenues, expenses, and drvidends. Use the Income 5 close income statement amounts. \begin{tabular}{|l|l|l|l|} \hline Account Name & Dr. & Cr. \\ \hline & & 0 & 0 \\ \hline To close revenues to income summary. & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline To close expenses to income summary. & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline To close income summary to retained earnings & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline To close dividends to retained earnings & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline \end{tabular}