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 55,000 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 Retained Earnings Debit 34,375 Credit 0 Cost of Goods Sold 0~ 22,000 Selling and Administrative Expenses + 0 8,250 Interest Expense 0~ 4,125 Create the journal entry to close revenue to retained earnings. Account Debit Credit Sales Retained Earnings 1 0 0 8,250 x Create the journal entry to close dividends to retained earnings. Retained Earnings Dividends Account Debit Credit 17 55,000 x 0 0 55,000 x