please also provide closing entries

During the year ended December 31, 20-2, Tatu Company completed the followirn selected transiactions

n 3' , 70-2. Apr May June Sept Oct Nov Dec. 20 31 Win be "60.000 on this estimate. make quarterly S40.OOO and '5, Made Declared a dividend o' SO per Sham on to May 10. payable May 20, Currently. 90.tX)O Shares o' par OCk Pad the Cash dividends. Made estimated Of Made estimated tax payment ot $40.000. Dedared semiannual divdend of SO. 50 per share on common stcxk*o shareholders o' record on November 10, payable on N 20. Paid the cash dividends, Made estimated tax payment Of $40.000. Tatu's actual 20-2 income tax amounts to S174.OOO. This amount will be paid by March 15. 20-3. Made adjustment 'or the additional amount owed Net "ume 20-2 was S 1961m. Closed tho income summary account. Closed the cash dividends account.