Novelty Toys, Inc. Trial Balance December 31, 20 Cash $ 7.750 Accounts Receivable 6,375 Office Equipment 11.250 Accumulated Depreciation Accounts Payable Capital Stock Retained Earnings Dividends 3,750 Fees Earned Salaries Expense 8.000 Advertising Expense 1,625 Depreciation Expense 2.125 $40.875 $ 3,000 3.875 11.250 -0- 22,750 $40.875 Prepare journal entries to close the accounts. Use four entries to: (1) close the revenue account, (2) close the expense accounts, (3) close the Income Summary account, and (4) close the Dividends account. Prepare the post-closing trial balance. Date GENERAL JOURNAL