On January 1, 2021, Red Flash Photography had the followingbalances: Cash, $23,000; Supplies, $9,100; Land, $71,000; DeferredRevenue, $6,100; Common Stock $61,000; and Retained Earnings,$36,000. During 2021, the company had the following transactions:1. February 15 Issue additional shares of common stock, $31,000. 2.May 20 Provide services to customers for cash, $46,000, and onaccount, $41,000. 3. August 31 Pay salaries to employees for workin 2021, $34,000. 4. October 1 Paid for one year's rent in advance,$23,000. 5. November 17 Purchase supplies on account, $33,000. 6.December 30 Pay dividends, $3,100. The following information isavailable on December 31, 2021: Employees are owed an additional$5,100 in salaries. Three months of the rental space has expired.Supplies of $6,100 remain on hand. All of the services associatedwith the beginning deferred revenue have been performed.
I just need the closing entries for the revenue accounts, theexpense accounts and the dividends accounts
