Accounts	Debit	Credit
Retained Earnings		$30,000
Dividends	$3,000
Service Revenue		50,000
Interest Revenue		6,000
Salaries Expense	15,000
Rent Expense	6,000
Advertising Expense	3,000
Insurance Expense	11,000
Interest Expense	5,000

Record the entry to close the revenue accounts.

Record the entry to close the expense accounts.

Record the entry to close the dividends account.