Add Dage Shape Media Com 11 16. The following information was taken from the books of Vulcan Corporation. A partial list of accounts and balances as of December 31, 2013: $ Common stock Accounts payable Equipment Supplies Consulting revenue Supplies expense Didends Utilities expense Cash Sabines expense Accounts receivable Rent expense 10,000 2,000 18,000 1.000 24.000 1,400 4.000 2.000 2.000 10.000 4.000 6,000 Required: a) Prepare the necessary closing entries in general journal form. b) Assuming the balance of Retained Earnings prior to closing was $3,400, what is its balance immediately after closing