The adjusted trial balance shown below is for Ayayai Company at the end of its fiscal year: Prepare the closing entries for the temporary accounts at March 31. (List all debit entries before credit entries. Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) 2. (To close expense accounts) 3. (To close net income/ (loss)) 4 (To close dividends account.)