The adjusted trial balance for Modern Mobile Company at December 31, 2012 is presented below: Credit Debit $ 8.000 18.000 415.000 Cash Prepaid Rent Land Accounts Payable Salaries Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Rent Expense Utilities Expense Totals $ 10,000 14.000 250,000 64.000 10.000 350,000 190.000 21.000 26.000 $688.000 $688.000 Prepare the closing entries for Modern Mobile Company for the year ended December 31, 2012. Debit what account [Select] Credit what account [Select] Debit what account (Select] Credit what account (Select] Credit what account [Select] [ Select] Credit what account Salaries Expense Dividends Salaries Payable Land Debit what account (Sele Income Summary Retained Earngins Credit what account Common Stock Utilities Expense Accounts Payable Rent Expense Prepaid Rent Service Revenue Cash