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record the closing entry for revenues and expenses.

record the closing entry for dividends.

Required information [The following information applies to the questions displayed below.] The Sky Blue Corporation has the following adjusted trial balance at December 31. Credit Debit $ 1,230 2,000 2,300 3,000 12,000 Cash Accounts Receivable Prepaid Insurance Notes Receivable (long-term) Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Income Taxes Payable Deferred Revenue Common Stock Retained Earnings Dividends Sales Revenue Rent Revenue Salaries and Wages Expense Depreciation Expense Utilities Expense Insurance Expense Rent Expense Income Tax Expense Total $ 2,600 5,420 1,000 2,900 600 2,400 1, 300 42,030 300 21,600 1,300 4,220 1,400 6 , 2,900 $ 58,250 $ 58,250 Journal entry worksheet 1 2 > Record the closing entry for revenues and expenses. Note: Enter debits before credits Date General Journal Debit Credit December 31 Journal entry worksheet