The adjusted trial balance for Yondel Company at December 31, 2012 is presented below: Cash Debit $ 8,000 Credit 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 B Prepare the closing entries for Yondel Company for the year ended December 31, 2012