On January 1, 2021, Red Flash Photography had the following balances: Cash, $15,000; Supplies, $8,300; Land, $63,000; Deferred Revenue, $5,300; Common Stock $53,000; and Retained Earnings, $28,000. During 2021 , the company had the following transactions: 1. February 15 Issue additional shares of common stock, $23,000. 2. May 20 Provide services to customers for cash, $38,000, and on account, $33,000. 3. August 31 Pay salaries to employees for work in 2021,$26,000. 4. October 1 Paid for one year's rent in advance, $15,000. 5. November 17 Purchase supplies on account, $25,000. 6. December 30 Pay dividends, $2,300. The following information is available on December 31,2021 : 1. Employees are owed an additional $4,300 in salaries. 2. Three months of the rental space has expired. 3. Supplies of $5,300 remain on hand. 4. All of the services associated with the beginning deferred revenue have been performed. Prepare the journal entries for transactions. (If no entry is required for a particular transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 1 6 7 8 9 11 Record the adjusting entry for deferred revenue on December 31. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet 1 (... 6 7 8 9 Record the entry to close the dividends accounts. Note: Enter debits before credits