The year-end financial statements of Cobra Tax Services are provided below. Required: 1. Record year-end closing entries: 2. Prepare a post-closing trial balance. (Hint. The batance of Retained Earnings will be the amount shown in the balance sheet) Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits