The following accounts and balances (all accounts have normal balances) appear on the books of SS Enterprises as of June 30, Year 1: Retained Earnings $92,600 Cash $5,000 Supplies $2,000 Dividends $1,500 Income Summary $0 Service Revenue $42,500 Salaries Expense $6,200 Rent Expense $3,500 Advertising Expense $2,000 The closing journal entries for: 1) Dividends; and 2) Service Revenue, respectively, would include: A. credit Dividends for $42,500 and credit Retained Earnings for $1,500, respectively B. debit Dividends for $1,500 and credit Service Revenue for $42,500, respectively C. credit Retained Earnings for $1,500 and credit Service Revenue for $42,500, respectively D. debit Retained Earnings for $1,500 and debit Service Revenue for $42,500, respectively