On December 31, 2018, Ditka Inc. had Retained Earnings of $274,800 before its closing entries were prepared and posted. During 2018, the company had service revenue of $175,100 and interest revenue of $84,800. The company used supplies in the amount of $91400, advertising expenses were $17100, salaries and wages totaled $19,350, and income tax expense was calculated as $15100, During the year, the company declared and paid dividends of $6.700. Required: a. Prepare the closing entries dated December 31, 2018 b. Prepare T-account for the Retained Earnings account. Enter the beginning balance into the T-account, post the closing entries, and then determine the ending balance. No Transaction General Journal Debit Credit 1 Service Revenue 175, 100 84,800 91,400 17.100 Interest Revenue Supplies Expense Advertising Expense Salaries and Wages Expense Income Tax Expense Retained Earnings 19,350 15 100 116 950 Prepare T-account for the Retained Earnings account. Enter the beginning balance into the T-account, post the closi and then determine the ending balance. Retained Earnings Beg Bal End Bal