On December 31, 2018, Ditka Inc. had Retained Earnings of $276,800 before its closing entries were prepared and posted. During 2018, the company had service revenue of $177,100 and interest revenue of $85,800. The company used supplies in the amount of $92,400, advertising expenses were $17,300, salaries and wages totaled $19,650, and income tax expense was calculated as $15,500. During the year, the company declared and paid dividends of $6,900. 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 account. post the closing entries, and then determine the ending balance. Journal entry worksheet A > B Record the entry for closing revenue and expense account. Note: Enter debits before credits. Transaction General Journal Debit Debit Credit Record entry Clear entry View general journal A > 00 Record the entry for closing dividend account. Note Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal