brian prepares the following three closing entries for Arbo at yhe end of june 2022

1. Dr. retained earnings $45550

Cr. Service revenue $45550

2. Dr. retained earning $39200

Cr. rent expense $4500

Cr.advertising expense $10400

Cr. salary expense $18800

Cr. Supples expense $4500

3. Dr. retained earning $2000

Cr. dividends payable $2000

identify and explain the potential errors in arbo's closing entries