The Century Company's adjusted trial balance contains the following balances as of December 31: Retained Earnings (beginning of year) $23,375 Cost of Goods Sold $22,000 Dividends Sales 5,500 Selling and Administrative Expenses 5000 Interest Expense 8,250 4,125 Create the journal entry to close expense accounts to retained earnings. (Enter expense accounts in order of magnitude (largest to smallest.) Account Debit Credit 0 0 0 0 11 0 0 0 0 Create the journal entry to close revenue to retained earnings. Account Debit Credit 0 0 4 0 0 Create the journal entry to close dividends to retained earnings. Account Debit Credit 0 0 47 0 0