Presented below is income statement and dividend information of the Nebraska Corporation for the year ended December 31, 2021. Sales revenue $620,000 Cost of goods sold $355,000 Salaries expense 90,000 Insurance expense 20,000 Dividend revenue 3,000 Depreciation expense 18,000 Miscellaneous expense Administrative expense 12,000 35,000 Loss on sale of investments 8,000 Rent expense 10,000 Dividends 5,000 Prepare the necessary closing entries at December 31, 2021