$27.10 Brief Exercise 4-04 The ledger of Sheffield Company contains the following balances: Retained Earnings $30,100; Dividends $700; Service $51,0 and Supplies Expense $7,800. Prepare the closing entries at December 31. (Credit account titles are automatically indented when amatot is entered. Do not inde Date Account Titles and Explanation Debit Credit Dec. 31 (To dose revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net incoma/ (los) Dec. 31 $27.10 Brief Exercise 4-04 The ledger of Sheffield Company contains the following balances: Retained Earnings $30,100; Dividends $700; Service $51,0 and Supplies Expense $7,800. Prepare the closing entries at December 31. (Credit account titles are automatically indented when amatot is entered. Do not inde Date Account Titles and Explanation Debit Credit Dec. 31 (To dose revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net incoma/ (los) Dec. 31