Closing Entries Ivey Publishing provides the following trial balance at March 31: lvey Publishing Trial Balance March 31 Debit 4,280 3,500 Credit Cash Prepaid Insurance Unearned Revenue Retained Earnings Service Revenue Insurance Expense Salaries Expense Dividends Totals 3,000 2,380 14,820 2,300 8,920 1,200 $20,200 $20,200 Required Prepare Ivey's closing entries at March 31. If an amount box does not require an entry, leave it blank or enter "O March 31 March 31 March 31