Required Information [The following information applles to the questions displayed below] The following transactions pertain to Smith Training Company for Year 1 : e. Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general journal and post to the T-a Note: If no entry is requlred for e transoction/event, select "No Journal entry required" in the flrst account fleid. Journal entry worksheet 3 Wote: thter aeolts verore credits: Journal entry worksheet Record the closure of hre dividends account. Note: Enter debits before credits