Side Kicks has year-end account balances of Sales $868,630

Side Kicks has year-end account balances of Sales $868,630; Interest Revenue $16,940; Cost of Goods Sold $575,410; Operating Expenses $198,970; Income Tax Expense $37,530; and Dividends $19,897. Prepare the year-end closing entries.

(List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.)