Stark company has the following adjusted accounts and balances at its December 31 year-end. Notes payable $ 11,000 Accumulated depreciationBuildings $ 15,000 Prepaid insurance 2,500 Accounts receivable 4,000 Interest expense 500 Utilities expense 1,300 Accounts payable 1,500 Interest payable 100 Wages payable 400 Unearned revenue 800 Cash 10,000 Supplies expense 200 Wages expense 7,500 Buildings 40,000 Insurance expense 1,800 Dividends 3,000 Common stock 10,000 Depreciation expenseBuildings 2,000 Retained earnings 14,800 Supplies 800 Services revenue 20,000 Use the adjusted trial balance accounts for Stark Company to prepare closing entries. Record the closure of revenue account(s).Record the closure of expense account(s).Record the closure of the income summary account. Record the closure of the dividend account.