Required information The following information applies to the questions displayed below.) Stark company has the following adjusted accounts and balances at its December 31 year-end. Notes payable Prepaid insurance Interest expense Accounts payable Wages payable Cash Wages pense Insurance expense Common stock Retained earnings Services revenue $ 23,00 3,7ee 740 7.500 1,600 34,000 8,700 3,eee 19,600 77,200 80,000 Accumulated depreciation-Buildings Accounts receivable Utilities expense Interest payable Unearned revenue Supplies expense Buildings Dividends Depreciation expense-Buildings Supplies $ 27,000 6,40e 2,580 580 1,400 440 160, eee 9, cee 8,000 1,400 Use the adjusted trial balance accounts for Stark Company to prepare closing entries. Journal entry worksheet 1 2 3 4 Record the closure of revenue account(s). Note: Enter debits before credits. Transaction Account Title Debit Credit 1 Record entry Clear entry View general journal Journal entry worksheet > 1 2 3 Record the closure of the dividend account. Note: Enter debits before credits. Transaction Account Title Debit Credit 4