Fick Psychological Services, inc, closes its temporary accounts once each year on December 31. The company recenty issued the following income statement as part of its annual report Fick's statement of retained earnings indicates that a $6,000 cash dividend was declared and paid during the current yeat. a. Prepare the necessary closing entries on December 31 of the current year, b. If Fick's Retained earnings account had a $91,000 balance on of the beginning of the current year, at what amount should Reteined Earnings be reported in the firm's year-end balance sheet dated December 31 ? Complete this question by entering your answers in the tabs below. Prepare the necessary closing entries on December 31 of the current yesc. (If no entry is required for a transaction/event, select 'No joumal entry required in the first account field.)