The amounts below appeared in the Income Statement and Balance Sheet columns of a company's December 31 work sheet. In the space provided give without explanation the closing entries on December 31.

Trial Balance

Debit Credit

Assets other than merchandise 7500

Accounts receivable 4500

Liabilities 3000

Common Stock 7500

Dividends 1500

Sales 19,500

Salaries expense 11,250

Other operating expenses 5,250 _____

Total 30000 30,000