QS 3-22 (Algo) Preparing closing entries LO P6 The following is the adjusted trial balance of Sierra Company. Prepare its December 31 closing entries. Prepare its December 31 closing entries. Journal entry worksheet Prepare the entry to close the revenue account(s). Note: Enter debits before credits. are its December 31 closing entries. Journal entry worksheet Prepare the entry to close the expense account(s). Note: Enter debits before credits. epare its December 31 closing entries. Journal entry worksheet 1 Note: Enter debits before credits. repare its December 31 closing entries. Journal entry worksheet Prepare the entry to close the Dividends account. Note: Enter debits before credits