The following financial information was taken from the books of Zone Health Club, a small spa and fitness club. Account Balances as of December 31, Year 2 Accounts Receivable Accounts Payable $28,000 7,030 Salaries Payable 11,300 Cash 45,000 Dividends 5,200 Operating Expenses 2,690 Prepaid Rent 2,900 Rent Expense 7,300 Retained Earnings, Beginning 18,200 Salaries Expense 30,500 Service Revenue 77,400 Supplies 520 2,250 17,900 Supplies Expense Common Stock Unearned Revenue Land Required 7,030 14,500 a. Prepare the journal entries necessary to close the temporary accounts at December 31, Year 2, for Zone Health Club. b. What is the balance in the Retained Earnings account after the closing entries are posted? Complete this question by entering your answers in the tabs below. Required A Required B Prepare the journal entries necessary to close the temporary accounts at December 31, Year 2, for Zone Health Club. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet A B C Record the closing entry for revenues. Note: Enter debits before credits. Event 1 General Journal Debit Credit Record entry Clear entry View general journal >