Brief Exercise 3-19 (Algo) Record closing entries (LO3-6) The year-end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings, $214,000; Service Revenue, \$820,000; Salaries Expense, \$374,000; Rent Expense, \$134,000; Interest Expense, \$69,000; and Dividends, $44,000. Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)