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 $28,700 Accounts Payable 7,300 Salaries Payable 11,800 Cash 41,500 Dividends 5,300 Operating Expenses 2,920 Prepaid Rent 3,000 Rent Expense 7,100 Retained Earnings, Beginning 20,500 Salaries Expense 31,400 Service Revenue 75,050 Supplies 260 Supplies Expense 2,730 Common Stock Unearned Revenue Land Required 16,400 6,460 14,600 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 Record the closing entry for revenues. Note: Enter debits before credits. Event 1 General Journal Debit Credit