The adjusted trial balance for Truly Tea Company at December 31, 2021, is presented below. Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation-equipment Accounts payable Notes payable-due in three months. Salaries payable Interest payable Common stock Retained earnings Dividends Sales revenue Costs of goods sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expense Totals Debit Credit 11,100 156,000 5,600 31,000 360,000 131,000 36,000 36,000 4,600 12,600 230,000 63,200 11,000 460,000 210,000 126,000 21,000 36,000 2,600 3,100 973,400 973,400 Required: Prepare the closing entries for Truly Tea Company for the year ended December 31, 2021. ( ... FRELS Journal entry worksheet < 2 3 Record the entry to close the expense accounts. Note: Enter debits before credits. Event 2 General Journal Debit Credit Journal entry < 2 3 Record the entry to close the dividends account. Note: Enter debits before credits. Event 3 General Journal Debit Credit