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 $28,400 Accounts Payable 7,540 Salaries Payable 11,800 Cash 42,100 Dividends 5,100 Operating Expenses 2,930 Prepaid Rent 3,300 Rent Expense 7,000 Retained Earnings, Beginning 19,100 Salaries Expense 33,200 Service Revenue 74,090 460 2,910 19,700 7,070 13,900 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. 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 en 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