Please help me understand this, i got it wrong

Wagner Accounting & Tax Services provides accounting and tax services in Tampa, Florida. The following account balances appear on the year-end adjusted trial balance of Wagner Accounting & Tax Services: Retained Earnings, $220,000. Service Revenue, $850,000, Salaries Expense, $380,000; Rent Expense. $140,000; Interest Expense, $75,000; and Dividends, $50,000. Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) Answer is not complete. Date General Journal Debit No 1 Credit 850,000 December 31 Service Revenue 2 December 31 Salarios Expense Rent Expense Interest Expense 380,000 3 140,000 75,000 O 220,000 3 December 31 Retained Earnings Dividends 50,000