The following selected accounts and amounts are from the adjusted trial balance for Seattle Inc. Sales $192,500 Cost of goods sold $92,750 Service revenue 3,500 Interest expense 7,000 Operating expenses 42,000 Dividends 19,250 Income tax expense 8,750 Required Prepare the closing entries for revenues, expenses, and dividends. Use the Income Summary account to close income statement amounts. General Journal Account Name Dr. Cr. 0 Service Revenue o oo 0 0 To close revenues to income summary Operating Expenses Income Tax Expense Costs of Goods Sold Oo oo Oo oo 0 7,000 To close expenses to income summary 0 0 0 0 To close income summary to retained earnings 0 oo 0 To close dividends to retained earnings