The following selected accounts and account balances were taken from the records of Nowell Company. Except as otherwise indicated, all balances are as of December 31, 2018, before the closing entries were recorded.

Consulting revenue	$	10,400
Cash		8,400
Cash received from common stock issued during 2017		3,400
Travel expense		450
Dividends		1,100
Cash flow from investing activities		2,300
Rent expense		1,400
Payment to reduce debt principal		21,500
Retained earnings, January 1, 2018		14,400
Salary expense		3,300
Cash flow from operating activities		2,350
Common stock, December 31, 2018		10,100
Other operating expenses		1,800

2. Identify the accounts that should be closed to the Retained Earnings account. (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.)

• Consulting revenue
• Supplies expense
• Travel expense
• Salaries payable
• Dividends
• Cash
• Rent expense
• Salary expense
• Other operating expense