Below Are the Adjusted Accounts of Millennium Realtors,Inc In the Journal Provided,prepare Millennium's Closing Entries (Omit Explanations)

Below are the adjusted accounts of Millennium Realtors,Inc.,for the month ended May 31,2010,listed in alphabetical order:
$\begin{array}{lrlr}\text { Accounts Payable } & \$ 400 & \text { Dividends } & 1,000 \\\text { Accounts Receivable } & 3,600 & \text { Income Taxes Expense } & 100 \\\text { Accumulated Depreciation - } & & \text { Income Taxes Payable } & 100 \\\quad \text { Office Equipment } & 4,000 & \text { Land } & 1,500 \\\text { Cash } & 1,150 & \text { Office Equipment } & 10,000 \\\text { Commissions Revenue } & 7,500 & \text { Salaries Expense } & 2,300 \\\text { Common Stock } & 8,000 & \text { Utilities Expense } & 150 \\\text { Depreciation Expense- } & & & \\\quad \text { Office Equipment } & 200 & &\end{array}$
In the journal provided,prepare Millennium's closing entries (omit explanations).