On January 1, 2021, Red Flash Photography had the following balances: Cash, $22,000; Supplies, $9,000; Land, $70,000; Deferred Revenue, $6,000; Common Stock $60,000; and Retained Earnings, $35,000. During 2021, the company had the following transactions:

1.		February		15		Issue additional shares of common stock, $30,000.
2.		May		20		Provide services to customers for cash, $45,000, and on account, $40,000.
3.		August		31		Pay salaries to employees for work in 2021, $33,000.
4.		October		1		Paid for one year's rent in advance, $22,000.
5.		November		17		Purchase supplies on account, $32,000.
6.		December		30		Pay dividends, $3,000.

The following information is available on December 31, 2021:

Employees are owed an additional $5,000 in salaries.

Three months of the rental space has expired.

Supplies of $6,000 remain on hand.

All of the services associated with the beginning deferred revenue have been performed.

Please help with Journal entries:

11. Record the entry to close the revenue accounts.

12. Record the entry to close the expense accounts.

13. Record the entry to close the dividends accounts.

Journal Entries 1-10