In the midst of closing procedures, La Verne Corporations accountant became ill. You have volunteered to complete the closing of the books, and you find that all revenue and expense accounts have zero balances and that the Income Summary account has a single debit entry for $318,800 and a single credit entry for $370,000. The Cash Dividends account has a debit balance of $14,000, and the Retained Earnings account has a credit balance of $117,000. Prepare journal entries to complete