journalize these 3 entries please

The year end adjusted trial balance of the Timmons Tool and Die Corporation included the following account balances retained earnings, $255,000, dividends, 526,000, sales revenue, $860,000, cost of goods sold, $560,000; salaries expense, $215,000, rent expense, $47,000, and interest expense. $22.000 Prepare the necessary closing entries. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) Record the entry to close the revenue accounts using the retained earnings account. Record the entry to close the expense accounts using the retained earnings account. Record the entry to close the dividends account