The Adjusted Trial Balance of the Fitness Center as of December 31 follows. Prepare closing entries for the period. Credit 20,000 35,000 Accounts Receivable Supplies PPD Ins Buildings A/D-Blds Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Interest Revenue 4.000 391,000 111,000 21,000 120,000 90,000 10,000 225,000 5,000 Depreciation Expense Ins Expense Salary Expense Supplies Expense Utilities Expense 27,000 7,000 44,000 572,000572,000 9. Prepare the entry to close the revenue accounts. 10. Prepare the entry to close the expense accounts. 11. Prepare the entry to close dividends