The following account balances appear in the 2024 adjusted trial balance of Blue Devils Corporation: Cash, $3,000; Accounts Receivable, \$7,000; Supplies, \$17,000; Land, \$95,000; Accounts Payable, \$24,000; Salaries Payable, \$14,000; Common Stock, $80.000; and Retained Earnings, Prepare the December 31,2024 , classified balance sheet including the correct balance for retained earnings. The year-end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings, $210,000; Service Revenue, $800,000; Salaries Expense, $370,000; Rent Expense, $130,000; Interest Expense, $65,000; and Dividends, $40,000 Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close dividend accounts. Note: Enter debits before credits