On December 31, 2022, Ditka Incorporated had Retained Earnings of $277,800 before its closing entries were prepared and posted. During 2022, the company had service revenue of $178,100 and interest revenue of $86,300. The company used supplies in the amount of $92,900, advertising expenses were $17,400, salaries and wages totaled $19,800, and income tax expense was calculated as $15,700. During the year, the company declared and paid dividends of $7,000. 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. Enter the beginning balance into the following T-account for Retained Earnings and post the closing entries