the last image is what i need help with regarding this question. I am unsure of how to close the accounts. thank you in advance.

These are my options:

• 000: No Journal Entry Required
• 100: Cash
• 120: Accounts Receivable
• 121: Allowance for Uncollectible Accounts
• 125: Notes Receivable
• 130: Interest Receivable
• 135: Inventory
• 140: Supplies
• 145: Prepaid Rent
• 146: Prepaid Insurance
• 160: Land
• 165: Equipment
• 166: Accumulated Depreciation
• 167: Buildings
• 201: Accounts Payable
• 205: Salaries Payable
• 210: Utilities Payable
• 215: Interest Payable
• 220: Income Tax Payable
• 225: Dividends Payable
• 230: Deferred Revenue
• 236: Notes Payable (Long-term)
• 237: Notes Payable (Current)
• 250: Contingent Liability
• 255: Warranty Liability
• 310: Common Stock
• 315: Treasury Stock
• 320: Additional Paid-in Capital
• 330: Retained Earnings
• 340: Dividends
• 400: Service Revenue
• 405: Sales Revenue
• 406: Sales Discounts
• 410: Interest Revenue
• 500: Cost of Goods Sold
• 505: Advertising Expense
• 510: Depreciation Expense
• 515: Supplies Expense
• 520: Salaries Expense
• 530: Utilities Expense
• 535: Bad Debt Expense
• 540: Interest Expense
• 545: Rent Expense
• 550: Income Tax Expense
• 555: Insurance Expense
• 570: Repairs and Maintenance Expense
• 596: Warranty Expense
• 597: Loss

Tony and Suzie have purchased land for a new camp. Now they need money to build the cabins, dining facility, a ropes course, and an outdoor swimming pool. Tony and Suzie first checked with Summit Bank to see if they could borrow an additional $1 million, but unfortunately the bank turned them down as too risky. Undeterred, they promoted their idea to close friends they had made through the outdoor clinics and TEAM events. They decided to go ahead and sell shares of stock in the company to raise the additional funds for the camp. Great Adventures has authorized $1 par value common stock. When the company began on July 1, 2021, Tony and Suzie each purchased 10,000 shares (20,000 shares total) of $1 par value common stock at $1 per share. The following transactions affect stockholders' equity during the remainder of 2022: November 5 Issue an additional 132,000 shares of common stock for $10 per share. November 16 Purchase 13,200 shares of its own common stock (i.e., treasury stock) for $31 per share. November 24 Resell 7,200 shares of treasury stock at $32 per share. December 1 Declare a cash dividend on its common stock of $14,600 ($0.10 per share) to all stockholders of record on December 15. December 20 Pay the cash dividend declared on December 1. December 31 Pay $880,000 for construction of new cabins and other facilities. The entire expenditure is recorded in the Buildings account. No Date Debit Credit 1 Nov 05 1,320,000 General Journal Cash Common Stock Additional Paid-in Capital 132,000 1,188,000 N Nov 16 409,200 Treasury Stock Cash 409,200 3 Nov 24 230,400 Cash Treasury Stock Additional Paid-in Capital 223,200 7,200 4 Dec 01 14,600 Dividends Dividends Payable 14,600 5 Dec 20 14,600 Dividends Payable Cash 14,600 6 Dec 30 880,000 Buildings Cash 880,000 7 Prepare the closing entry for the revenue accounts. 8 Prepare the closing entry for the expense and loss accounts. 9 Prepare the closing entry for the dividend account