36. Impact Inc. has the following balances in selected accounts of its adjusted trail balance. Accounts Payable $ 25,000 Service Revenue $ 90,000 Dividends $ 15,000 Retained Earnings $ 30,000 Account Receivable $ 38,000 PP & E $ 40,000 Accumulated Depreciation $ 28,000 Salaries and Wage Expense $ 20,000 Prepare the closing entries on December 31