Data Table 1 Retained Earnings 47,000 Dividends Service Revenue 22,000 34,000 3,500 Salaries Expense Supplies Expense 27,100 3,100 1,100 Depreciation Expense-Building Depreciation Expense- Furniture 7,400 1,900 Requirement 1. Journalize Kaiser Photography's closing entries at December 31, 2018. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Start by closing revenues Debit Date Accounts and Explanation Credit Dec. 31 Clos.(1) Close expenses for the period. Date Debit Credit Accounts and Explanation Dec. 31 Clos. (2) Close Income Summary. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (3) Close Dividends. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (4) Requirement 2. Determine Kaiser Photography's ending Retained Earnings balance at December 31, 2018. The company's ending Retained Earnings balance at December 31, 2018 is $