The adjusted trial balance for Flanagan Company is given below. It is December 31, the end of Flanagan's fiscal year. The accounting staff is now ready to close the books for the year. FLANAGAN COMPANY Adjusted Trial Balance December 31, 2025 Cash $11,250 Accounts Receivable 8,880 1,200 2,750 16,100 4,823 5,870 1,050 1,230 Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts Payable Salaries & Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries & Wages Expense Supplies Expense Rent Expense 16,790 5,330 2,830 33,760 14,060 17,350 1,710 18,313 Retained Earnings 5,330 Dividends 2,830 33,760 Service Revenue Rent Revenue 14,060 17.350 1,710 Salaries & Wages Expense Supplies Expense Rent Expense Insurance Expense 18,313 1.330 Depreciation Expense 1,200 Totals $82,913 $82,913 The journal entry to close the dividends account will be debit Retained Earnings, $2,830; credit Dividends, 2,830 debit Income Summary: $2,830; credit Dividends. $2,830 debit Dividends, $2,830; credit Income Summary, $2,830 debit Dividends, $2,830; credit Retained Earnings, $2,830