12. Following are selected accounts and their balances for Sara's Beauty Salon after the adjustments as of May 31, the end of its fiscal year. (All accounts have normal balances.) Prepare the necessary closing journal only, for this company. $7,300 Retained earnings $28,000 Accounts payable Dividends paid 5,000 Accounts receivable_ 9,450 Fees earned 26,500 Salaries/wages payable 1,600 Salaries expense 9,700 Insurance expense 550 Maintenance expense 3,120 Supplies expense 730 Depreciation expense 2,900 Cleaning expense 380 5 points General Journal Date Accounts Dr. Cr.