The following accounts and balances are taken from Whistle Pig's adjusted trial balance: $ Accounts Payable Interest 10,000 Revenue 1,240 Accounts Receivable Prepaid Insurance 3,000 2,320 1,400 Accumulated Depreciation Depreciation Expense 10,500 Retained Earnings Salary Expense 1,500 24,100 Dividends Service Revenue 2,400 37,800 Insurance Expense 2.300 Prepare the 3 Closing Journal Entries below. To close revenue accounts: Dr. Service revenue [Select ] Dr. [ Select] [Select ] Cr. [ Select] [ Select] To close expense accounts: Dr. [Select] [ Select] Cr. Depreciation expense [ Select] Cr. [ Select ] [ Select] Cr. [ Select) $24,100 To close out dividends: Dr. [ Select] [Select] Cr. [ Select] [Select]