Problem 3-6A (Algo) Record closing entries and prepare a post-closing trial balance (LO3-6, 3-7) The year-end financial statements of Cobra Tax Services are provided below. Required: Journal entry worksheet 3 Record the entry to close the revenue accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. Record the entry to close the dividends account. Note: Enter debits before credits