On December 31, 2016. Ditka Inc. had Retained Earnings of $285,800 before its closing entries were prepared and posted. During 2016, the company had service revenue of $186,100 and interest revenue of $90,300. The company used supplies in the amount of $96,900, advertising expenses were $18,200, salaries and wages totaled $21,000, and income tax expense was calculated as $17,300. During the year, the company declared and paid dividends of $7,800. Required: Prepare the closing entries dated December 31, 2016. (If no entry is required for a transaction/event, se Required" in the first account field.) View transaction list Journal entry worksheet Record the entry for closing revenue and expense account. Notentes de hits before credits Journal entry worksheet Record the entry for closing dividend account. Note: Enter debits before credits. Transaction General Journal Debit Credit 2