On January 1, 2024, Red Flash Photography had the following balances: Cash, $30,000; Supplies, $9,800; Land, $78,000; Deferred Revenue, $6,800, Common Stock $68,000; and Retained Earnings, $43,000. During 2024, the company had the following transactions: 1. February 15 Issue additional shares of comnon stock, $38,000. 2. May 28 Provide services to customers for cash, $53,690, and on account, $48,009. 3. August 31 Pay salaries to enployees for work in 2024,541,009. 4. October 1 Purchase rental space for one year, $30,000, 5. November 17 Purchase supplies on account, $40, ,eee. 6. Decenber 3e. Pay dividends, $3,800. The following information is available on December 31,2024 : 1. Employees are owed an additional $5.800 in salaries. 2. Three months of the rental space have expired. 3. Supplies of $6,800 remain on hand. All other supplios 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