points On December 31, 2016, Ditka Inc. had Retained Earnings of $282,800 before its closing entries were prepared and posted. During 2016, the company had service revenue of $183,100 and interest revenue of $88,800. The company used supplies in the amount of $95,400, advertising expenses were $17,900, salaries and wages totaled $20,550, and income tax expense was calculated as $16,700. During the year, the company declared and paid dividends of $7.500. Required: a. Prepare the closing entries dated December 31, 2016. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal Entry Worksheet Record the entry for closing revenue and expense account. General ournal Debit Credit Enter debits before credits