On January 1, 2024, Red Flash Photography had the following balances: Cash, $13,000; Supplies, $8,10 Land, $61,000; Deferred Revenue, $5,100; Common Stock $51,000; and Retained Earnings, $26,000. During 2024, the company had the following transactions: 1. February 15 Issue additional shares of common stock, $21,000. 2. May 20 Provide services to customers for cash, $36,00, and on account, $31,60. 3. August 31 Pay salaries to employees for work in 2024,$24,000. 4. October 1 Purchase rental space for one year, $13,000. 5. November 17 Purchase supplies on account, $23,000. 6. December 30 Pay dividends, $2,100. The following information is avallable on December 31, 2024: 1. Employees are owed an additional $4,100 in salaries. 2. Three months of the rental space have expired. 3. Supplies of $5,100 remain on hand. All other supplies have been used. 4. All of the services associated with the beginning deferred revenue have been performed. Record the entry to close the revenue accounts. Note: Enter debits before credits. Record the entry to close the expense accounts. Note: Enter debits before credits. Record the entry to close the dividends account. Note: Enter debits before credits