The alphabetical listing below includes all of the adjusted account balances of TO's Dance Studio as of December 31. 2015. All account balances are normal. $ 4,500 9,500 Accounts Payable Accounts Receivable 2,900 3,900 1.100 2,000 10.700 2.000 2,000 1.700 4,800 10,600 19,600 2,800 Common Stock Cash Depreciation Expense Dividends Equipment Income Tax Expense Income Taxes Payable Rent Expense Retained Earnings Salaries and Wages Expense Service Revenue Unearned Revenue Required a. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 Record the entry to close the income summary account. Note: Enter debits before credits Transaction General Journal Debit Credit Required: a. Prepare the closing entries. (If no entry is required for a transactionlevent, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the entry for Dividend declared $2,000. Note: Enter debits before credits Transaction General Journal Credit Debit 2 Record entry Clear entry View general journal