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Required information [The following information applies to the questions displayed below.) The following selected accounts and account balances were taken from the records of Nowell Company. Except as otherwise indicated, all balances are as of December 31, Year 2, before the closing entries were recorded Consulting revenue Canh Cash received from common stock conued during Year 2 Travel expense Dividends Cash flow from investing activities Rent expense Payment to reduce debt principal Retained earnings, January 1, Year 2 Salary expense Cash flow from operating activities Common stock, December 31, Year 2 Other operating expenses $18,200 35,600 6,000 2,100 4.000 5,200 3,500 10,000 16,200 7,200 2,600 16,000 2,300 b. Identify the accounts that should be closed to the Retained Earnings account. (Select all that apply.) Consulting revenue Land Travel expense Notes payable Dividends Cash . Rent expense Salary expense Other operating expense