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 $26,300 Accounts payable 7,360 Salaries payable 11,600 Cash 41,300 Dividends 5,100 Operating expense 2,060 Prepaid rent 2,900 Rent expense 7,700 Retained Earnings 1/1/Year 2 19,600 Salaries expense 32,400 Service revenue 72,880 Supplies Supplies expense: Common stock Unearned revenue Land 540 2,410 17,000 6,770 14,500 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 entry is