Identify worksheet columns for selected accounts. BE4.3 (LO 1), C The following selected accounts appear in the adjusted trial balance columns of the worksheet for Goulet Company: Accumulated Depreciation-Equipment, Depreciation Expense, Common Stock, Dividends, Service Revenue, Supplies, and Accounts Payable. Indicate the financial statement column (income statement Dr., balance sheet Cr., etc.) to which each balance should be extended. Prepare closing entries from ledger balances. BE4.4 (LO 2), AP The ledger of Rios Company contains the following balances: Retained Earnings $30,000, Dividends $2,000, Service Revenue $50,000, Salaries and Wages Expense $27,000, and Supplies Expense $7,000. Prepare the closing entries at December 31.