as que son Closing Entries The adjusted trial balance prepared as of December 31. for Phyllis Howell & Company, Consultant contains the following revenue and expense accounts: Debit Credit Service Fees Earned $91,000 Rent Expense $20.800 Salaries Expense 52,000 Supplies Expense 6000 Depreciation Expense 11.300 Retained Earning 72.000 Dividends 10.000 Prepare journal entries to close the accounts directly to Retained Earnings. After these entries are posted what is the balance in the Retained Earnings account? General Journal Description Date Dec 31 Debit Credit OS To do the revenue account Ded O Rent Expense Salaries Expense Suppliest Expens OOO OOOOO To done the expense counts Decas . To con dividends account Balance in Retained Earnings at December 31 5 0 Check - Closing Entries The adjusted trial balance prepared as of December 31, for Phyllis Howell & Company Consultant contains the following revenue and expense accounts: Debit Credit Service Fees Earned 591.000 Rant Expense 520.000 Sales Expense 52000 Supplies Expanse 6000 Depreciation Erense 11.300 Retained Earning 72.000 Dividends 10000 Prepare journal entries to close the accounts directly to Retained Earnings. After these entries are posted, what is the balance in the Retained Earnings account? General Journal Description Debit Date Du OS 0 To close the event account De 1 0 0 Rent tense Salaries Supplestene 0 0 . 0 0 To close the account De 0 0 0 scember 3150 Depreciation Dividends Balance Rent pente Rang Salar Check Service Fees Lamed Supplier CH . lo e