The adjusted trial balance for Modern Mobile Company at December 31, 2012 is presented below: Cash Prepaid Rent Land Accounts Payable Salaries Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Rent Expense Utilities Expense Totals Debit Credit $ 8,000 18,000 415,000 $ 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) Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Rent Expense Utilities Expense Totals 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) Credit what account Select ] Debit what account Select) Credit what account Select ]