The ledger of Ivanhoe Corporation has the following account balances at the company's first year end of October 31,2025. (To close expense accounts) Oct.31 (To close income summary) Oct.31 (To close dividends declared) Prepare the closing entries at October 31,2025. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account tities and enter ofor the amounts.)