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The ledger of Pina Colada Company contains the following balances: Retained Earnings $29,300; Dividends $1,600; Service Revenue $52,000; Salaries and Wages Expense \$27,200; and Supplies Expense \$7,700. Prepare the closing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income/ (loss)) Dec. 31 (To close dividends)