On December 31, 2018, Ditka Inc. had Retained Earnings of $278,800 before its closing entries were prepared and posted During 2018, the company had service revenue of $179,100 and interest revenue of $86,800. The company used supplies in the amount of $93.400, advertising expenses were $17.500, salaries and wages totaled $19,950, and income tax expense was calculated as $15.900. During the year, the company declared and paid dividends of $7100. 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 Complete this question by entering your answers in the tabs below. Required Rani ournal entry worksheet B Record the entry for closing revenue and expense account. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record the entry for closing dividend account. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal Required A Required B Prepare T-account for the Retained Earnings account. Enter the beginning balance into the T-account, post the closing and then determine the ending balance. Retained Earnings Beg Bal End Bal