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 Salaries payable Cash Dividends Operating expense Prepaid rent Rent expense Retained earnings, Beginning Salaries expense Service revenue Supplies Supplies expense Common stock Unearned revenue Land $ 27,000 7,650 11,700 40,500 5,200 2,780 3,100 7,400 18,700 33,800 80,200 200 2,750 21,200 6,650 14,900 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 Clu required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet