Spicer Inc. showed the following alphabetized IIst of adjusted account balances at December 31,2023 : The company uses an income summary account in the closing process. Required: 1. Assuming normal balances, prepare the closing entries at December 31, 2023, the company's year-end., Journal entry worksheet Record to close the Cash Dividends account to Retained Earnings. 2. Calculate the post-closing balance in Retained Earnings at December 31, 2023. (Amounts to be deducted should be Incilcated by a minus sign.)