Brief exercise 3-11 blossom has year-end account balances of sales revenue $839,807, interest revenue $13,020, cost of goods sold $534,832, administrative expenses $193,450, income tax expense $32,693, and dividends $19,345. prepare the year-end closing entries. (credit account titles are automatically indented when amount is entered. do not indent manually. if no entry is required, select "no entry" for the account titles and enter 0 for the amounts.)

The year-end closing entries are as follows:

(a) Sales revenue A/c     Dr. $839,807

    Interest revenue A/c  Dr. $13,020

  To Income summary A/c                      $852,827

(To record close of revenue account)

(b) Income summary A/c      Dr. $760,975

To Cost of Goods Sold                                 $534,832  

To Administrative Expenses                          $193,450

To Income Tax Expense                                 $32,693  

(To record close of expenses account)

(c) Income summary a/c ($852,827 - $760,975)     Dr. $91,852

To Retained earnings a/c                                                               $91,852

(To record close of income summary a/c)

(d) Retained earnings a/c     Dr.  $19,345

To Dividend a/c                                           $19,345

(To record dividend account)

idk sorry

explanation:

a loan? that’s my guess, anywho.