please solve no. 4 and 5

BE4-4 The ledger of Yilmaz Company contains the following balances: Retained Earnings +30,000; Dividends +2,000; Service Revenue +47,000; Salaries and Wages Expense t27,000; and Supplies Expense t5,000. Prepare the closing entries at December 31. BE4-5 Using the data in BE4-4, enter the balances in T-accounts, post the closing entries, and underline and balance the accounts