On December 31, 2022. Ditka incorporated had Retained Earnings of $278,800 before its closing entries were prepared and posted. During 2022, 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 $7,100 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 Prepare the closing entrles dated December 31,2022 Enter the beginning balance into the following T-account for Retained Earnings and post the closing entries. Record the entry for closing the revenue and expense accounts. Note: Enter debits before credits. Prepare the closing entries dated December 31, 2022 Enter the beginning balance into the following T-account for Retained Earnings and post the closing entries. Record the entry for closing dividend account. Note: Enter debits before credits