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Closing Entries
an Adjusted Trial Balance for Tiger Limited, at December

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Closing entries
An Adjusted Trial Balance for Tiger Limited, at December 31 appears below.
 Closing entries An Adjusted Trial Balance for Tiger Limited, at December 31 appears below.    Prepare journal entries to close the accounts. Use four entries to: (1) close the revenue account, (2) close the expense accounts, (3) close the Income Summary account, and (4) close the Dividends account.  \begin{array}{|l|l|} \hline \text { Date } & \text { GENERAL JOURNAL } \\ \hline \end{array} Prepare journal entries to close the accounts. Use four entries to: (1) close the revenue account, (2) close the expense accounts, (3) close the Income Summary account, and (4) close the Dividends account.  Date  GENERAL JOURNAL \begin{array}{|l|l|}\hline \text { Date } & \text { GENERAL JOURNAL } \\\hline\end{array}

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