Shamrock has year-end account balances of Sales Revenue $836,833, Interest Revenue $14.000, Cost of Goods Sold $591,437, Administrative Expenses $206,230, Income Tax Expense $33,947, and Dividends $20,623. Prepare the year-end closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit 1. (To close revenue accounts.) 2. (To close expense accounts.) 3. (To close income/(loss).) 4. (To close dividends.)