The income statement columns of a December $31$ Worksneet for Graham Corporation contain only the following:

$\backslash$table$[[,$Debit,Credit$],[$Service revenue,,$90,700],[$Wages expense,$36,000,],[$Rent expense,$17,000,],[$Supplies expense,$6,800,],[$Depreciation expense,$2,800,],[$Income tax expense,$5,900,]]$

The balance sheet columns of the worksheet show Cash Dividends with a debit balance of $$12,000$ and Retained Earnings with a credit balance of $$105,000.$ Prepare journal entries to close the accounts. $(6$ points$)$