You are to record journal entries for Wildflower Ltd. (Wildflower) for transactions a through j that follow in the grid below. Wildflower has a December 31 year-end.

Debits must come before and be on a separate line from credits.

There are extra rows in the grid.

i) Declared and paid S800 of dividends to common shareholders. \begin{tabular}{c|cc|c|c} \hline \multicolumn{2}{c|}{ Dredit account } & Debit \$ & Credit \$ \\ \hline Date & Debit account & & \\ \hline i) & & & \\ \hline & & & \\ \hline \end{tabular} i) Wildflower closed the Office Expenses account of $80,000. \begin{tabular}{c|c|c|c} \hline \multicolumn{2}{c|}{ Credit account } & Debit \$ & Credit \$ \\ \hline Date j) & Debit account & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}