j. Balance at year-end in the following accounts: - Service revenue, $186,000 - Interest revenue, $35 - Gain on sale of investments, $150 - Wage expense, $130,000 - Depreciation expense, $1,000 - Interest expense, $100 - Supplies expense, $240 - Dividends payable, $900 - Income tax expense, $1,100 Prepare the closing entry