Pharoah Company shows the following balances in selected accounts of its adjusted trial balance. Supplies $109,000 36,600 Supplies Expense Accounts Receivable $32,600 Service Revenue 5,300 Salaries and Wages Expense 13,000 Utilities Expense 20,200 Rent Expense 72,000 7.100 18.800 Dividends Retained Earnings Journalize the closing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)