The adjusted trial balance for China Tea Company at December 31, 2021, is presented below: Credit Debit 10,900 154,000 5,400 29,000 340,000 Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation-equipment Accounts payabla Notes payable-due in three months Salaries payable Interent payable Common stock Retained earnings Dividenda Sales revenue Costs of goods sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expense Totals 129,000 34,000 34,000 4,400 11,400 220,000 58,800 10,000 440,000 200,000 124.000 19.000 34.000 2,400 2.900 931,600 931,600 N Required: Prepare the closing entries for China Tea Company for the year ended December 31, 2021. (if no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 3 N Record the entry to close the dividends account. Note: Enter debits before credits. Event General Journal Debit Credit Record entry Clear entry View general Journal