Prepare Closing Entries to Retained

The Century Company$$s adjusted trial balance contains the following balances as of December $31$:

Retained Earnings $($beginning of year$)$ $$8,500$ Cost of Goods Sold $$8,000$

Dividends $2,000$ Selling and Administrative Expenses $3,000$

Sales $20,000$ Interest Expense $1,500$

Create the journal entry to close expense accounts to retained earnings. $($Enter expense accounts in order of magnitude $($largest to smallest.$)$