Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. Calculate the ending balance of Retained Earnings. Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. Required: 1. Prepare the necessary closing entries. 2. Calculate the ending balance of Retained Earnings. 3. Prepare a post-closing trial balance Complete this question by entering your answers in the tabs below