JUU Eyment 47,420 Accumulated Depreciation Accounts Payable Deferred Rent Revenue Capital Stock Retained Earnings Dividends 8,700 4,770 1,940 22,600 21,000 13,900 Commission Revenue 44,700 5,300 Rent Revenue Depreciation Expense Utilities Expense Supplies Expense 6,100 8,700 5,800 109,010 Total 109,010 Required: Prepare the fourth closing entry to close the Dividends account to the Retained Earnings account. Date Account Title Debit Credit Dec. 31