Side Kicks has year-end account balances of Sales $808,900; Interest Revenue $13,…continues

Side Kicks has year-end account balances of Sales $808,900; Interest Revenue $13,500; Cost of Goods Sold $556,200; Operating Expenses $189,000; Income Tax Expense
$35,100; and Dividends $18,900. Prepare the year-end closing entries. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.)