At March 31, account balances after adjustments for Vizzini Cinema are as follows: Account Balances Accounts Cash Supplies Equipment (After Adjustment) $11,000 4,000 50,000 Accumulated Depreciation-Equipment Accounts Payable 12,000 5,000 Common Stock 6,000 Retained Earnings Dividends Ticket Revenue Service Revenue 14,000 12,000 65,000 53,000 Advertising Expense 18,000 Supplies Expense 19,000 Depreciation Expense 4,000 Rent Expense 28,000 Salaries and Wages Expense 24,000 Utilities Expense 5,000 Prepare the closing journal entries for Vizzini Cinema. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Mar. 31 Mar. 31 (To close revenue account.) (To close expense accounts) Debit Credit Mar. 31 (To close expense accounts) Mar. 31 (To transfer net income to retained earnings) (To close dividends to retained earnings)