On December 31, 2022, Ditka Incorporated had Retained Earnings of $270,800 before its closing entries were prepared and posted. During 2022, the company had service revenue of $171,100 and interest revenue of $82,800. The company used supplies in the amount of $89,400, advertising expenses were $16.700, salaries and wages totaled $18,750, and income tax expense was calculated as $14,300. During the year, the company declared and paid dividends of $6,300. 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 < 1 2 Record the entry for closing the revenue and expense accounts. Note: Enter debits before credits. Transaction December 31, 2022 General Journal Debit Credit > 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