Check my wo 5 Wagner Accounting & Tax Services provides accounting and tax services in Tampa, Florida. The following account balances appear on the year-end adjusted trial balance of Wagner Accounting & Tax Services: Retained Earnings. $226,000: Service Revenue. $880,000 Salaries Expense. $386,000: Rent Expense, $146,000: Interest Expense, $81,000, and Dividends $56,000. Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Book Journal entry worksheet Print 1 2 3 > ferences Record the entry to close revenue accounts. Note: Enter debits before credits Date General Journal Debit Credit December 31