The adjusted trial balance for Yondel Company at December 31, 2012 is presented below: Debit Credit Cash $8,000 Prepaid Rent 18,000 Land 415,000 Accounts Payable $ 10,000 Salaries Payable 14,000 Common Stock 250,000 Retained Earnings 64,000 Dividends 10,000 Service Revenue 350,000 Salaries Expense 190,000 Rent Expense 21,000 Utilities Expense 26,000 Totals $688,000 $688,000 Prepare the closing entries for Yondel Company for the year ended December 31, 2012