At December 31, 2019, the ledger of Aulani Company includes the following accounts, all having normal balances: Sales Revenue, $81,700: Cost of Goods Said, $42.900 Retained Earnings $20,000 Interest Expense, $3,200; Dividends, $5,000; Wages Expense, $8,000, and Interest Payable, 12,100. Required: 1. Prepare the closing entries for Aulani at December 31, 2019. If an amount box does not require an entry, leave it blank. Dec. 31 Dec. 31 Dec. 31 Dec. 31 (Close revenues) (Close expenses) (Close Income Summary) 0 0 0 0000 0000 0 (Close Dividends) 2. How does the closing process affect Aulani's retained earnings? of s