The following accounts and normal balances existed at year-end. Advertising expense $6,100 Dividends 4,300 Rent expense 6,400 Salaries expense 49,000 Service revenue 87,000 Utilities expense 7,700 Make the four journal entries required to close the books. If an amount box does not require an entry, leave it blank. A. Service Revenue Income Summary B. Income Summary Advertising Expense Rent Expense Salaries Expense Utilities Expense C. Income Summary Retained Earnings D. Dividends Retained Earnings