An Adjusted Trial Balance for a Merchandiser Is Given Below

An adjusted trial balance for a merchandiser is given below.
$\begin{array}{|l|c|c|}\hline&\text { Debit } & \text { Credit }\\ \hline \text { Cash. } & \$ 12,600 & \\\hline \text { Accounts Receivable } & 2,400 & \\\hline \text { Prepaid Rent } & 800 & \\\hline \text { Merchandise Inventory } & 30,000 & \\\hline \text { Accounts Payable } & & \$ 4,20 \\\hline \text { Salaries Payable } & & 1,000 \\\hline \text { Notes Payable } & & 800 \\\hline \text { Common Stock } & & 10,000 \\\hline \text { Retained Earnings } & & 3,800 \\\hline \text { Dividends } & 1,000 & \\\hline \text { Sales Revenue } & & 96,000 \\\hline \text { Sales Discounts Forfeited } & & 400 \\\hline \text { Cost of Goods Sold } & 23,000 & \\\hline \text { Insurance Expense } & 2,400 & \\\hline \text { Salaries Expense } & 21,000 & \\\hline \text { Rent Expense } & 14,000 & \\\hline \text { Selling Expense } & 8,500 & \\\hline \text { Supplies Expense } & 500 & \\\hline \text { Total } & \$ 116,200 & 1116,20 \\\hline\end{array}$ Provide journal entries to close the Income Summary account and the Dividends account. Omit explanations.