Must complete all three journal entries for 1- revenue accounts, 2- expense accounts, and 3- dividend accounts

The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation equipment Accounts payable Notes payable-due in three months Salaries payable Interest payable Common stock Retained earnings Dividends Sales revenue Costs of goods sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expenue Totala Debit Credit 10,500 150,000 5,000 25,000 300,000 125,000 30,000 30,000 4,000 9,000 200,000 50,000 8,000 400,000 180,000 120,000 15,000 30,000 2,000 2,500 848,000 849,000 Required: Prepare the closing entries for China Tea Company for the year ended December 31, 2021. (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction is View transaction list :X: 1 Record the entry to close the revenue accounts. 2 Record the entry to close the expense accounts. 3 Record the entry to close the dividends account. Note : = journal entry has been entered Record entry Clear entry View