Valley Company's adjusted account balances from its general ledger on August $31,$ its fiscal year$-$end, follows. It categorizes the following accounts as selling expenses: sales salaries expense, rent expense$-$selling space, store supplies expense, and advertising expense. It categorizes the remaining expenses as general and administrative.

$\backslash$table$[[$Adjusted Account Balances,Debit,Credit$],[$Merchandise inventory $($ending$),$$$41,000,],[$Other $($non$-$inventory$)$ assets,$130,400,],[$Total liabilities,,$$25,000$

$**$Record the entry to close the income statement accounts with credit balances.

$**$Record the entry to close the income statement accounts with debit balances

$**$Record the entry to close income summary

$**$Record the entry to close the dividends account