Record year-end closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet 3 The year-end financial statements of Cobra Tax Services are provided below. Required: 1. Record year-end closing entries. 2. Prepare a post-closing trial balance. (Hint. The balance of Retained Earnings will be the amount shown in the balance sheet) Record year-end closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account fieid.) 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 dividends account. Note: Enter debits before credits