Jones Company had the following adjusted trial balance: Account Titles Debit Credit Cash 19,980 Accounts Receivable 7,790 Supplies 7,460 Equipment 48,800 Accumulated Depreciation. 6,900 Accounts Payable 4,670 Deferred Rent Revenue: 1,790 Capital Stock 24,800 Retained Earnings 25,000 Dividends 14,500 Commission Revenue 47,670 Rent Revenue 5,500 Depreciation Expense 3,400 Utilities Expense 9,400 Supplies Expense 5,000 Total 116,330 116,330 Required: Prepare the fourth closing entry to close the Dividends account to the Retained Earnings account. Commission Revenue 47,670 Rent Revenue 5,500 Depreciation Expense 3.400 Utilities Expense 9,400 Supplies Expense 5,000 Total 116,330 116,330 Required: Prepare the fourth closing entry to close the Dividends account to the Retained Earnings account. Date Account Title Dec. 31 Debit Credit x