The following is the adjusted trial balance of Sierra Company. Prepare its December 31 closing entries. Journal entry worksheet Prepare the entry to close the revenue account(s). Note: Enter debits before credits. ournal entry worksheet Prepare the entry to close the expense account(s). Note: Enter debits before credits. Journal entry worksheet 1 Prepare the entry to close Income Summary. Note: Enter debits before credits. Journal entry worksheet 1 Prepare the entry to close the Dividends account. Note: Enter debits before credits