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 $29,100 7,570 Salaries Payable 11,500 Cash 44,000 Dividends 5,500 Operating Expenses 2,560 Prepaid Rent 3,300 Rent Expense 7,300 Retained Earnings, Beginning 18,700 Salaries Expense 33,500 Service Revenue 80,900 370 2,120 16,700 7,380 15,000 Supplies Supplies Expense Common Stock Unearned Revenue Land Required 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.