The adjusted trial balance for Yondel Company at December 31, 2018 is presented below: Credit Debit $ 5,000 22,000 420,000 Accounts Cash Prepaid rent Land Accounts payable Salaries payable Common stock Retained earnings Dividends Service revenue Salaries expense Rent expense Utilities expense $ 19,000 21,000 220,000 127,000 10,000 310,000 180,000 28,000 32,000 Totals $ 697,000 $ 697,000 Prepare the closing entries for Yondel Company for the year ended December 31, 2018. (If no entry is req View transaction list Journal entry worksheet Record the closing entry for service revenue. Note: Enter debits before credits. Event General Journal Debit Credit 1 Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the closing entry for expenses. Note: Enter debits before credits. General Journal Debit Credit Event 2 Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the closing entry for dividends. Note: Enter debits before credits. General Journal Debit Credit Event 3 Record entry Clear entry View general journal