Prepare the closing entries for the year ended December 31. The Retained Earnings account balance was $140,000 at Dec the prior year. Journal entry worksheet (1) (4) Prepare the entry to close income summary. Note: Enter debits before credits. Prepare the closing entries for the year ended December 31 . The Retained Earnings account balance was $140,000 at De the prior year. Journal entry worksheet Prepare the entry to close the dividends account. Note: Enter debits before credts. Prepare the closing entries for the year ended December 31 . The Retained Earnings account balance Was the prior year. Journal entry worksheet (4) Prepare the entry to closk the expense account(s). Note: Enter debits before crects. Prepare the closing entries for the year ended December 3 the prior year. Journal entry worksheet (4) Prepare the entry to close the revenue account(s). Note: Enter debits before credits. Required information [The following information applies to the questions displayed below] The following adjusted trial balance at December 31 of Wilson Trucking Company. Prepare the closing entries for the year ended December 31. The Retained Earnings account balance was $140,000 at December 31 of the priar yoar