Required Information [The following information applies to the questions displayed below) The following selected accounts and account balances were taken from the records of Nowell Company. Except as otherwise indicated, all balances are as of December 31, Year 2 before the closing entries were recorded. Consulting revenue Cash Canh received from common stock losed during Year 2 Travel expense Dividends Canh flow from investing activities Rent expense Payment to reduce debt principal Retained earnings, January 1, Year 2 Salary expense Cash flow from operating activities Common stock, December 31, Year 2 Other operating expenses $ 9,400 8,400 3,600 650 1,700 2.700 1,250 25,000 14,000 3,400 2,500 8,200 2,300 b. Identify the accounts that should be closed to the Retained Earnings account. (Check all that apply.) Check All That Apply Consulting revenue Land Travel expense Notes payable Dividends Cash Rent expense Salaries expense Other operating expenses