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. 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 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