6 Check my work Wagner Accounting & Tax Services provides accounting and tax services in Tampa, Florida. The following account balances appear on the year-end adjusted trial balance of Wagner Accounting & Tax Services: Retained Earnings, $226,000: Service Revenue, $880,000; Salaries Expense, $386,000; Rent Expense, $146,000; Interest Expense, $81,000; and Dividends, $56,000. 6.7 points Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list eBook Journal entry worksheet Print References Record the entry to close dividend accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general Journal