Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general journal and post to the T-accounts.

Record the closure of service revenue. Note: Enter debits before credits. \begin{tabular}{|c|l|l|l|} \hline Date & General Journal & Debit & Credit \\ \hline December 31 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} Record the closure of the dividends account. Note: Enter debits before credits