Problem 4-238 (LO 4-5] On December 31, 2018, Ditka Inc. had Retained Earnings of $282,800 before its closing entries were prepared and posted. During 2018, 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: 6. Prepare the closing entries dated December 31, 2018. b. Prepare T-account for the Retained Earnings account. Enter the beginning balance into the T-account, post the closing entries, and then determine the ending balance. Journal entry worksheet Record the entry for closing revenue and expense account. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Journal entry worksheet A B Record the entry for closing dividend account. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 b. Prepare T-account for the Retained Earnings account. Enter the beginning balance into the T-account, post the closing entries, and then determine the ending balance. Complete this question by entering your answers in the tabs below. Required A Required B Prepare T-account for the Retained Earnings account. Enter the beginning balance into the T-account, post the closing entries, and then determine the ending balance. Retained Earnings Beg Bal End. Bal