Question 9 2 pt: Clippers Inc. Adjusted Trial Balance December 31 Account Debit Credit Cash $3.700 Supplies 5,220 $1,000 300 Notes Payable Salaries Payable Common Stock Retained Earnings 1,700 4,500 Dividends 500 Service Revenue 8,000 3,400 Salaries Expense Insurance Expense Utilities Expense Totals 1,780 900 $15,500 $15,500 Record the closing entries for dividends. Debit Credit [Select) [Select [Select [Select) Record the closing entries for dividends. Debit [Select) Select] Service Revenue Retained Earnings Dividends Common Stock Select) Retained Earnings Common Stock Dividends Salaries Expense