166. The adjusted trial balance for Yondel Company at December 31, 2012 is presented below: bong at motto non 70 sleding- Debit Credit Cash $ 8.000 Prepaid Rent bo r e 18.000 Land 02415,000 Accounts Payable 00027 $ 10,000 Salaries Payable 14.000 Common Stock 250.000 Retained Earnings 64.000 Dividends 10.000 Service Revenue 350.000 Salaries Expense 190.000 Rent Expense 21.000 Utilities Expense 26.000 Totals $688.000 $688.000 Prepare the closing entries for Yondel Company for the year ended December 31, 2012