From the Following Items in the Income Statement Columns of the Work

From the following items in the Income Statement columns of the work sheet of ElKay Corporation at December 31,2010,prepare the closing entries,assuming that a $75 dividend was paid during the period (omit explanations).
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\quad$ $\quad$$\text {Income Statement }$
$\begin{array} { | l | r | r |} \hline & \text { Debit } & \text { Cradit } \\\hline \text { Service Revenue } & & 1,800 \\\hline \text { Wages Expense } & 1,200 & \\\hline \text { Rent Exgense } & 400 & \\\hline \text { Supplies Exgense } & 200 & \\\hline \text { Income Taxes E Egpense } & 100 & \\\hline \text { Depreciation Expense-Bullding } & 150 & \\\hline & 2,050 & 1,800 \\ \text { Net Loss } & & 250 \\\hline & 2,050 & 2,050 \\\hline\end{array}$