On December 31, 2022, Ditka Incorporated had Retained Earnings of $281,800 before its closing entries were prepared and posted. During 2022, the company had service revenue of $182,100 and Interest revenue of $88,300. The company used supplies in the amount of $94,900, advertising expenses were $17,800, salaries and wages totaled $20,400, and income tax expense was calculated as $16,500. During the year, the company declared and paid dividends of $7,400. 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. Complete this question by entering your answers in the tabs below. Required A Required B Prepare the closing entries dated December 31, 2022. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No Transaction General Journal 1 December 31, 2022 Service Revenue Interest Revenue Debit Credit 182.100 88,300 Supplies Expense 94,900 Advertising Expense 17,800 Salaries and Wages Expense Income Tax Expense 20,400 16,500 2 December 31, 2022 Dividends 7,400 Retained Earnings 113,400 Required A Required B >