Roscoe has attempted to prepare the closing entries for Chandler, Inc. on this panel. He's not sure if he's entered the journal entries correctly, and asks you to review them. You find that two of the entries are correct, but two are incorrect. Determine which entries are incorrect, and enter all four of the closing entries for Chandler, Inc. as of Dec. 31 on the Journal panel. DATE 1 DESCRIPTION Closing Entries 2 Dec. 31 Income Summary 3 Fees Earned 4 5 9 7 Rent Revenue Interest Revenue 31 Income Summary Salaries Expense 8 Selling Expense 9 Income Taxes Expense 10 Depreciation Expense-Equipment 11 Insurance Expense 12 Miscellaneous Expense 13 31 Retained Earnings 14 14 Income Summary 15 15 31 Retained Earnings 46 16 Dividends JOURNAL PAGE 25 POST. REF. DEBIT CREDIT 274,800.00 165,600.00 92,000.00 17,200.00 188,800.00 71,000.00 37,600.00 15,000.00 47,200.00 17,000.00 1,000.00 463,600.00 463,600.00 5,000.00 5,000.00 Previ