Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the dividends accounts. Note: Enter debits before credits. The adjusted trial balance for Birdie Company at December 31, 2024 is presented below: Prepare the closing entries for Birdie Company for the year ended December 31, 2024, (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits