From the following items in the Income Statement columns of the worksheet for Ochoa Corporation, at December 31, 2022 prepare the closing entries assuming a $375 dividend was paid during the penod Income Statement CE 7800 DI Cleaning Revenue Advertising Expense Depreciation Expense Insurance Expense Rent Expense Supplies Expense Utilities Expense Wages Expense Sub-totals Net Income/Loss Totals 500 750 350 850 1.850 375 3.400 8,075 7800 8,075 275 B.075 Ochoa Corporation General Journal Account Name Date Dr