Prepare the necessary closing entries based on the following selected accounts. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Accumulated Depreciation $10,000 Depreciation Expense 4,000 Retained Earnings 20,000 Dividends 12.000 Salaries and Wages Expense 18,000 Service Revenue 31,000 Account Titles and Explanation (To close revenue account) Debit Credit