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 expense Insurance expense Common stock Retained earnings Services revenue $ 20,000 Accumulated depreciation-Buildings 3,400 Accounts receivable 680 Utilities expense 6,000 Interest payable 1,300 Unearned revenue 28,000 Supplies expense 8,400 Buildings 2,700 Dividends 17,200 Depreciation expense-Buildings 61,600 Supplies 65,000 $ 24,000 5,800 2,200 460 1,250 380 130,000 7,500 6,500 1,250 Use the adjusted trial balance accounts for Stark Company to prepare closing entries. View transaction list Journal entry worksheet 1 N 2 3 4 > Record the closure of revenue account(s). Note: Enter debits before credits Journal entry worksheet Record the closure of the income summary account. Note: Enter debits before credits. Transaction Account Title Debit Credit 3 Record entry Clear entry View general journal Record the closure of the dividend account. Note: Enter debits before credits. Debit Credit Transaction Account Title 4 Record entry Clear entry View general journal