Accounts The accounts of Spa View Services Ltd. at March 31, 2020, are listed in alphabetical order. (Click the icon to view the accounts.) Requirements 1. All adjustments have been journalized and posted, but the closing entries have not been made. Journalize Spa View Ltd.'s closing entries at March 31 , 2020 . 3. Did Retained Earnings increase or decrease during the year? What caused the increase or the decrease