please follow the format

Gloucester Company has the following adjusted trial bolance at the end of the current year. Cash dividends of $645 were declared at the end of the year, and 500 additional shares of common stock ( $0.10 par value per share) were issued at the end of the year for $3,180 in cash (for a total at the end of the year of 890 shares). These effects are included below: Record the closing entry at the end of the current year. Note: Enter debits before credits