Journal entry worksheet Record the entry to close the expense and loss accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021 Record entry Clear entry View general journal Presented below is income statement and dividend information of Yoda's Jedi Training Corporation for the year ended December 31, 2021. Sales revenue Salaries expense Dividend revenue Miscellaneous expense Loss on sale of investments Dividends $788,000 Cost of goods sold 104,000 Insurance expense 4,400 Depreciation expense 26,000 Administrative expense Rent expense 19,000 $425,000 34,000 32,000 49,000 24,000 9,400 Required: Prepare the necessary closing entries at December 31, 2021. If no entry is required for a transaction/event, select "No journal entry required" in the first account field. View transaction list Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits View transaction list Journal entry worksheet LLLL Record the entry to close the dividends account. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021 Record entry Clear entry View general journal