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

Below are the adjusted accounts of Slate Realtors,Inc.,for the month ended Oct.31,2010,listed in alphabetical order:
$\begin{array}{lrlr}\text { Accounts Payable } & \$ 1,100 & \text { Dividends } & \$ 1,500 \\\text { Accounts Receivable } & 4,800 & \text { Income Taxes Expense } & 100 \\\text { Accumulated Depreciation - } & & \text { Income Taxes Payable } & 100 \\\quad \text { Office Equipment } & 6,000 & \text { Office Equipment } & 15,000 \\\text { Cash } & 2,400 & \text { Prepaid Rent } & 2,200 \\\text { Commissions Revenue } & 10,800 & \text { Retained Earnings } & 8,000 \\\text { Common Stock } & 4,000 & \text { Salaries Expense } & 3,500 \\\text { Depreciation Expense- } & & \text { Utilities Expense } & 200 \\\quad \text { Office Equipment } & 300 & &\end{array}$
In the journal provided,prepare Slate's closing entries (omit explanations).