Exercise 4-21 Closing Entries Ivey Publishing provides the following trial balance at March 31: Ivey Publishing Trial Balance March 31 Debit Credit Cash 4,280 Prepaid Insurance 3,500 Unearned Revenue 3,000 Retained Earnings 2,380 Service Revenue 14,820 Insurance Expense 2,300 Salaries Expense Dividends 1,200 20.200 S20 200 Required: Hide Prepare Ivey's closing entries at March 31. If an amount box does not require an entry, leave it blank or March 31 March 31, O Ask me anything