The following selected accounts and amounts are from the adjusted trial balance for Seattle Inc. Prepare the closing entries for revenues, expenses, and dividends. Use the Income Summary account to close income statement amounts. Account Sales Bal. $165,000 Service revenue 3,000 Operating expenses 36,000 Income tax expense 7,500 Costs of goods sold 79,500 Interest expense 6,000 Dividends 16,500 Account Name Dr. Cr. 0 0x 0 0 x 0 0x To close revenues to income summary 0 0 * 0 0 0 0 x 0 0 * 0 0 x To close expenses to income summary. 0 0 x 0 0x To close income summary to retained earnings 0 0 x 0 0 x To close dividends to retained earnings