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 $ 25,000 7,430 10,800 Accounts payable Salaries payable Cash 40,300 Dividends Operating expense 4,700 2,850 Prepaid rent 2,700 Rent expense 8,000 Retained Earnings 1/1/Year 2 18,900 Salaries expense 30,200 Service revenue 66,860 Supplies 560 2,060 Common stock 20,100 6,980 14,700 Supplies expense 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. Required A Required B Prepare the journal entries necessary to close the temporary accounts at December 31, Year 2, for Zone Health Club. Note: 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