Exercise 4-21 Closing Entries Ivey Publishing provides the following trial balance at March 31: lvey Publishing Trial Balance March 31 Debit 4,280 3,500 Credit Prepaid Insurance Unearned Revenue Retained Earnings Service Revenue Insurance Expense Salaries Expense Dividends $ 3,000 2,380 14,820 2,300 8,920 1,200 Totals 20,200 $20,200 Required: Hide