Beachside Realty Rents Condominiums and Furnishings Prepare the Entry Required to Close the Dividends Account at Trial

Beachside Realty rents condominiums and furnishings. Below is the adjusted trial balance at December 31. $\begin{array}{|l|l|l|}\hline & \text { Debit } & \text { Credit } \\\hline \text { Cash } & 1,500 & \\\hline \text { Accounts Receivable } & 2,000 & \\\hline \text { Interest Receivable } & 100 & \\\hline \text { Prepaid Insurance } & 1,600 & \\\hline \text { Notes Receivable long-term) } & 2,800 & \\\hline \text { Equipment } & 15,000 & \\\hline \text { Accumulated Depreciation } & 3,000 \\\hline \text { A.ccounts Payable } & & 2,400 \\\hline \text { Accrued Expenses Payable } & & 3,920 \\\hline \text { Income Taxes Payable } & & 2,700 \\\hline \text { Unearned Rent Fees } & & 500 \\\hline \text { Common Stock } & & 5,000 \\\hline \text { Retained Earnings } & & 2,700 \\\hline \text { Dividends } & 2,000 & \\\hline \text { Rent Fees Earned } & & 37,000 \\\hline \text { Furniture Rental Revenue } & & 1,200 \\\hline \text { Interest Revenue } & & 100 \\\hline \text { Wages Expense } & 19,000 & \\\hline \text { Depreciation Expense } & 1,800 & \\\hline \text { Utilities Expense } & 320 & \\\hline \text { Insurance Expense } & 700 & \\\hline \text { Maintenance Expense } & 9,000 & \\\hline \text { Income Tax Expense } & 2,700 & \\\hline & 58,520 & 58,520 \\\hline\end{array}$ Prepare the entry required to close the Dividends account at the end of the period.