QS 3-21 (Static) Preparing closing entries in T-accounts LOP6 Enter the following December 31 normal balances in the first row of T-accounts below: Retained Earnings $18,000 : Dividends $2,000 : Services Revenue $33,000; Salaries Expense $25,000. Rent Expense $3,000 : and Income Summary $0. (1) Post closing entries to each account's T-account. (2) Compute the ending balance of each T-account, even if the final balance is $0