Exercise 1. (75 points) LUNA Company shows the following balances in selected accounts of its adjusted trial balance as of December 31,2019. Supplies Supplies Expense Accounts Receivable Dividends 32,000 6,000 12,000 22,000 Service revenue Salaries expense Utilities expense Rent expense 108,000 40,000 8,000 18,000 Instructions: Prepare the closing entries at December 31, 2019