On December 31, 2022, Ditka Incorporated had Retained Earnings of $274,800 before its closing entries were prepared and posted. During 2022, the company had service revenue of $175,100 and interest revenue of $84,800. The company used supplies in the amount of $91,400, advertising expenses were $17,100, salaries and wages totaled $19,350, and income tax expense was calculated as $15,100. During the year, the company declared and paid dividends of $6,700. 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 Requ in the first account field.) View transaction list 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 Record entry Clear entry View general journal