QUESTION 15 At December 31, 2021, Beerbo has the following accounts and balances appearing in its ledger: Account Balance ($) Accounts payable.............. .380 Accounts receivable....... 370 Accumulated depreciation-building... 130 Accumulated depreciation-furniture and fixtures... 40 Building............. 250 Cash 198 Common stock.... Depreciation expense-building....... Depreciation expense-furniture and fixtures... 100 0 .0 Dividends....... Furniture and fixtures....... Income tax expense.. 65 100 0 Income tax payable.... Miscellaneous expense.. Retained earnings..... Salaries expense... Salaries payable.. 0 13 193 172 0 Service revenue.. Supplies expense.. Supplies............. 286 0 6 45 Unearned service revenue.. LO 3.5) Prob.1.a. Use the information from the ledger you updated in LO 3.3) Prob.2.c to record the following closing journal entries (CJES): Close the dividends account(s). DR. CR.