Obtain an annual report for Columbia Sportswear Company. If you are researching the Web go to the Columbia Sportswear website. Using information found in the financial statements of the Annual Report, make the following closing entries:

1. Make journal entries to close the revenue and expense accounts.

2. Make a journal entry to close the income summary account.

3. Make a journal entry to close the dividend account.

4. What is the date of the closing entries?