Brian prepares the following three closing entries for Arbo at the end of June 2022 : 1. Dr. Retained Earnings $45,550 Cr. Service Revanite $45,550 2. Dr. Retained Earnings $39,200 Cr. Advertising expense $10,400 Cr. Rent expense $4,500 Cr. Salaries expense $18,800 Cr. Supplies expense $4,500 3. Dr. Retained Earnings $2,000 Cr. Dividends Payable $2,000 Required: Identify and explain the potential error(s) in Arbo's closing entries. (3