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Side Kicks has year-end account balances of Sales $890,540; Interest Revenue $13,760; Cost of Goods Sold $575,150; Operating Expenses $200,950; Income Tax Expense $36,810; and Dividends $20,095. Prepare the year-end closing entries. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.)

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