Help filling in closing journal entries

Using Adjusted Trial Balance

Journal Entries Account Name DR CR ci Dr. Dr. To close the income statement accounts C2 Dr. Cr. To close the Dividends account Check figures: Total debits should equal total credits. General Ledger Debit Credit 475,400 807,000 16,140 82,025 10,000 41,400 256,500 362,500 415,835 25,800 53,000 117 8,500 300,050 Accounts Number Title 100 Cash 110 Accounts Receivable 115 Allowance for Bad Debts 120 Inventory 130 Notes Receivable 135 Accumulated Depreciation 140 Equipment 160 Buildings 170 Land 180 Patents 185 Accumulated Amortization 190 Interest Receivable 195 Prepaid Insurance Expense 200 Accounts Payable 205 Unearned Rent Revenue 300 Common Stock 305 APIC - Common Stock 340 Retained Earnings 400 Sales Revenue 410 Interest Revenue 405 Rent Revenue 415 Loss on Sale of Equipment 500 Cost of Goods Sold 510 Depreciation Expense 518 Amortization Expense 520 Bad Debt Expense 540 Salaries Expense 560 Insurance Expense 580 Sales Returns and Allowances 599 Income Tax Expense 600 Dividends Total 120,400 775,600 873,230 745,000 117 6,000 4,000 35,820 10,000 3,000 13,640 384,000 25,500 1,300 2,000 8,000 2,930,937 2,930,937