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Prepare the necessary closing entries for the year ended October 31, 2021 based on the following selected accounts. Accumulated Depreciation $8,000 Sales Discounts 200 Depreciation Expense 4,000 Retained Earnings 10,000 Dividends 7,000 Salaries and Wages Expense 15,000 Service Revenue 42,000 Credit Date Oct 31 Debit 42.000 Oct 31 Account Titles Service Revenue Depreclation Expense Salaries and weiges expense 4.000 15000 Oct 31 Pretained earnings ID000 Loct31 Dividends