Question 2 Not complete Marked out of 7.00 Closing Entries The adjusted trial balance prepared as of December 31 contains the following accounts. Use the information provided below to prepare journal entries to close the accounts using the Income Summary account. After these entries are posted, what is the balance in the Retained Earnings account? Service Fees Earned Debit Credit $91,000 Rent Expense Salaries Expense Supplies Expense Retained Earnings Dividends $20,800 $2,000 6,000 Depreciation Expense $11,300 $72,000 $10,000 General Journal Date Dec.31 Description Debit $ 0 $ 0 0 To close the revenue account. Credit 00 Dec.31 0 0 0 Rent Expense 0 0 Salaries Expense 0 0 Supplies Expense 0 0 0 0 To close the expense accounts. 0 0 Dec.31 0 0 To close income summary. Dec.31 O 0 O 0 00 To close dividends account. Balance in Retained Earnings at December 31 $ 0