On January 1, 2021, GoodDog! Academy reported the following account balances:

Accounts	Debit			Credit
Cash	$	43,200
Accounts Receivable		45,500
Supplies		8,000
Equipment		69,000
Accumulated Depreciation				$	9,500
Accounts Payable					15,100
Common Stock, $1 par value					15,000
Additional Paid-in Capital					85,000
Retained Earnings					41,100
Totals	$	165,700		$	165,700

During January 2021, the following transactions occur:

January		2		Issue an additional 2,000 shares of $1 par value common stock for $40,000.
January		9		Provide services to customers on account, $15,600.
January		10		Purchase additional supplies on account, $5,400.
January		12		Purchase 1,200 shares of treasury stock for $17 per share.
January		15		Pay cash on accounts payable, $17,000.
January		21		Provide services to customers for cash, $49,600.
January		22		Receive cash on accounts receivable, $17,100.
January		29		Declare a cash dividend of $0.30 per share to all shares outstanding on January 29. The dividend is payable on February 15. (Hint: the company had 15,000 shares outstanding on January 1, 2021, and dividends are not paid on treasury stock.)
January		30		Resell 800 shares of treasury stock for $19 per share.
January		31		Pay cash for salaries during January, $42,500.

The following information is available on January 31, 2021.

1. Unpaid utilities for the month of January are $6,700.
2. Supplies at the end of January total $5,600.
3. Depreciation on the equipment for the month of January is calculated using the straightline method. At the time the equipment was purchased, the company estimated a service life of three years and a residual value of $10,500.
4. Accrued income taxes at the end of January are $2,500.

I need help with closing entries:

15. Record the closing entry for revenue.

16. Record the closing entry for expenses.

17. Record the closing entry for dividends.

GoodDog! Academy
Trial Balance
January 31, 2021
Account Title	Debit	Credit
Cash	85,200
Accounts Receivable	44,000
Supplies	5,600
Equipment	69,000
Accumulated Depreciation		11,125
Accounts Payable		3,500
Utilities Payable		6,700
Income Tax Payable		2,500
Dividends Payable		4,740
Common Stock		30,000
Treasury Stock	6,800
Additional Paid-in Capital		111,600
Retained Earnings		36,360
Service Revenue		65,200
Depreciation Expense	1,625
Supplies Expense	7,800
Salaries Expense	42,500
Utilities Expense	6,700
Income Tax Expense	2,500
Total	271,725	271,725