E4-22 Preparing closing entries from T-accounts Selected accounts for Kebby Photography at December 31, 2018, follow: Dividends 14,000 Salaries Expense 31,800 1,400 Retained Earnings 49,000 Service Revenue 33,000 4,500 Supplies Expense 2,700 Depreciation Expense-Building Depreciation Expense-Furniture 7,000 1,500 Requirements 1. Journalize Kebby Photography's closing entries at December 31, 2018. 2. Determine Kebby Photography's ending Retained Earnings balance at Decembe 31, 2018