Seminoles Corporation's fiscal year-end is December 31, 2021. The following is a partial adjusted trial balance as of December 31. Accounts Retained Earnings Debit Credit $50,000 Dividends $ 2,500 Service Revenue 45,000 Interest Revenue 3,000 Salaries Expense 23,000 Rent Expense 8,000 Show the necessary closing entries for Dividends account