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The following financial information was taken from the books of Zone Health Club, a small spa and fitness club. Account Balances as of December 31, Year 2 Accounts Receivable $27,600 Accounts Payable 7,990 Salaries Payable 11,300 Cash 41,700 Dividends 5,200 Operating Expenses 2,750 Prepaid Rent 2,900 Rent Expense 7,500 Retained Earnings, Beginning 18,100 Salaries Expense 32,000 Service Revenue 75,380 Supplies 270 Supplies Expense 2,330 Common Stock 17,300 Unearned Revenue 6,480 Land 14,300 Requhed 3. Prepare the journal entries necessary to close the temporary accounts at December 31, Year 2, for Zone Health Club. b. What is the balance in the Retained Earnings account after the closing entries are posted? Required A Required B Prepare the journal entries necessary to close the temporary accounts at December 31, Year 2, for Zone Health Club. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the closing entry for revenues. Note: Enter debits before credils. Journal entry worksheet