Acco bu TE . Loudy OOCH 200 30 MacBool esc TAARET i V A company has the following adjusted trial balance Account Cebu Credit Cash 51.100 Accounts Receivable 900 inventory 1.800 Supplies 12.000 Prepaid Rent 400 kand 5,500 Bunding 39,800 Accumulated Depreciation Building 58.000 Accounts Payable 7.600 Uneamed Revenge 4.300 Noles Payable, due 2020 2.300 Common Stock 6.400 Retained Earnings 2.700 (olvidends 800 Service Revenge 33.800 Rent Expense 1.300 Supplies Expense 1.100 Sans Expande 6.200 pepreciation Expense- Building 1.300 Uits Experto 1.200 Total $65109 Which of the following closing entries is needed Created 1,100 Salaries Expense 6,200 Depreciation Expense- Building 1,300 Utilities Expense 1.900 Totals $65,100 $65.100 Which of the following closing entries is needed? Credit Retained Earnings for $1,900 and debit Cash for $1,900 Debit Service Revenue for $33,800 and credit Retained Earnings for $33,800 Debit Rent Expense for $1,300 and credit Retained Earnings for $1,300 Debit Dividends for $800 and credit Retained Earnings for $800