On December 31, 2022, Ditka Incorporated had Retained Earnings of $286.800 before its closing entries were prepared and posted During 2022, the company had service revenue of $187,100 and interest revenue of $90,800. The company used supplies in the amount of $97,400, advertising expenses were $18,300, salaries and wages totaled $21150, and income tax expense was calculated as $17.500 During the year, the company declared and paid dividends of $7,900. Required: a. Prepare the closing entries dated December 31, 2022 b. Enter the beginning balance into the following T-account for Retained Earnings and post the closing entries Journal entry worksheet 2 Record the entry for closing the revenue and expense accounts. Note: Enter debits before credits. Transaction December 31, 2022 General Journal Debit Credit > Journal entry worksheet 2 Record the entry for closing dividend account. Note: Enter debits before credits. Transaction December 31, 2022 General Journal Debit Credit Record entry Clear entry View general journal > Required A Required B Enter the beginning balance into the following T-account for Retained Earnings and post the closing entries. Retained Earnings Debit Credit Beginning Balance Ending Balance