Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits. Pout the joumal ontries to the iedger: Note Select Agr ll 30 Adjusted as date for all adjusting entries, and April 30 elore as dote for all closing entries Journal entry worksheet Record the required adjusting entry, if any. Employees earned $420 of unpaid and unrecorded salaries as of month-end. Noter Enter debits before credits. Journal entry worksheet \begin{tabular}{l|cccc}