h) An entry was made to adjust for $1,000 in rent expense that is owing. i) Declared and paid $800 of dividends to common shareholders. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Debit account } & Credit account & Debit \$ & Credit \$ \\ \hline Date & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} j) Wildflower closed the Office Expenses account of $80,000