On December 31, Morgan Company had the following adjusted trial balance: Account Titles Credit Debit 16,970 Cash Accounts Receivable 7,600 Prepaid Rent 5,270 Equipment 37,700 Accumulated Depreciation 6,600 Accounts Payable 24,630 Capital Stock 23,600 Retained Earnings 23,400 Dividends 15,500 Sales 74,100 Sales Discounts 1,200 Sales Returns and Allowances 1,930 Cost of Goods Sold 44,460 10,800 Selling Expenses General and Administrative Expenses 10,900 152,330 152,330 1,930 44,460 Sales Returns and Allowances Cost of Goods Sold Selling Expenses General and Administrative Expenses 10,800 10,900 152,330 152,330 Required Prepare the fourth closing entry to close the Dividends account to the Retained Earnings account. Date Account Title Debit Credit