On January 1, 2021, GoodDog! Academy reported the following account balances:

Accounts Debit Credit
Cash $ 43,200
Accounts Receivable 45,500
Supplies 8,000
Equipment 69,000
Accumulated Depreciation $ 9,500
Accounts Payable 15,100
Common Stock, $1 par value 15,000
Additional Paid-in Capital 85,000
Retained Earnings 41,100
Totals $ 165,700 $ 165,700
During January 2021, the following transactions occur:

January 2 Issue an additional 2,000 shares of $1 par value common stock for $40,000.
January 9 Provide services to customers on account, $15,600.
January 10 Purchase additional supplies on account, $5,400.
January 12 Purchase 1,200 shares of treasury stock for $17 per share.
January 15 Pay cash on accounts payable, $17,000.
January 21 Provide services to customers for cash, $49,600.
January 22 Receive cash on accounts receivable, $17,100.
January 29 Declare a cash dividend of $0.30 per share to all shares outstanding on January 29. The dividend is payable on February 15. (Hint: the company had 15,000 shares outstanding on January 1, 2021, and dividends are not paid on treasury stock.)
January 30 Resell 800 shares of treasury stock for $19 per share.
January 31 Pay cash for salaries during January, $42,500.

The following information is available on January 31, 2021.

Unpaid utilities for the month of January are $6,700.
Supplies at the end of January total $5,600.
Depreciation on the equipment for the month of January is calculated using the straightline method. At the time the equipment was purchased, the company estimated a service life of three years and a residual value of $10,500.
Accrued income taxes at the end of January are $2,500.
I need help with closing entries:

15. Record the closing entry for revenue.

16. Record the closing entry for expenses.

17. Record the closing entry for dividends.

GoodDog! Academy
Trial Balance
January 31, 2021
Account Title Debit Credit
Cash 85,200
Accounts Receivable 44,000
Supplies 5,600
Equipment 69,000
Accumulated Depreciation 11,125
Accounts Payable 3,500
Utilities Payable 6,700
Income Tax Payable 2,500
Dividends Payable 4,740
Common Stock 30,000
Treasury Stock 6,800
Additional Paid-in Capital 111,600
Retained Earnings 36,360
Service Revenue 65,200
Depreciation Expense 1,625
Supplies Expense 7,800
Salaries Expense 42,500
Utilities Expense 6,700
Income Tax Expense 2,500
Total 271,725 271,725