Presented below Is Income statement and dividend Information of the Nebraska Corporation for the year ended December 31, 2021 Sales revenue Salaries expense Dividend revenue Miscellaneous expense Loss on sale of investments Dividends $728,902 99,000 3.980 21,000 8,989 14,000 Cost of goods sold Insurance expense Depreciation expense Administrative expense Rent expense $480,000 29,000 27,000 44,989 19,000 Required Prepare the necessary closing entries at December 31, 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Vlow transaction llat Journal entry worksheet 1 2 3 > Record the entry to close the revenue accounts. Hae: Enter debits standits Date General Journal Debit Credit December 31 2021 Record entry Clear entry View general Journal Journal entry worksheet 2 3 Record the entry to close the dividends account. Water bort General Journal Debit Credit Date December 31, 2021 Record wiry Clear entry View generat journal