In the midst of closing procedures, La Verne Corporations account became ill and was hospitalized. You have volunteered to complete the closing of the books. You find that all the revenue and expenses accounts have zero balances. The Dividends accounts has a debit balance of 35,000. The Retained Earning account has a beginning credit balance of 191,000. Expenses totaled 328,800 and revenues totaled 347,400. Prepare journal entries to complete the closing procedures as of year-end directly to Retained Earnin