Check my work 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 Journal entry worksheet + 2 3 > nces Record the entry to close expense accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View generalernal