Hancock Company has the following balances in selected accounts of its adjusted trial balance. Accounts Payable $27,000 Service Revenue 96,000 Rent Expense 12,000 Salaries and Wages Expense Prepare the entries to close the revenue and expense accounts. Dividends $25,000 Retained Earnings 42,000 Accounts Receivable 41,000 38,000 Supplies Expense 8,000