Side Kicks has year-end account balances of Sales $901,060; Interest Revenue $16,030; Cost of Goods Sold $575,500; Operating Expenses $192,950; Income Tax Expense $35,530; and Dividends $19,295. Prepare the year-end closing entries. Prepare the year-end closing entries. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.)