The account balances in the Adjusted Trial Balance for Chipton Landscaping Company were as follows: Cash, $23,420 Supplies, $900 Prepaid Insurance, $2,100 Accounts Receivable, $13,000 Accounts Payable, $11,200 Unearned Rent, $3,000 Fees Earned, $315,000 Wages Expense, $80,000 Utilities Expense, $1,200 Supplies Expense, $450 Capital Stock, $50,000 Retained Earnings, $41,000 Dividends, $10,000 The closing entry to close both revenue and expense accounts would include a: Debit to Retained Earnings for $41,000 Debit to Retained Earnings for $81,650 Credit to Retained Earnings for $233.350 Credit to Retained Earnings for $230,350