The ledger of Ayayai Company contains the following balances: Retained Eanings $28,000; Dividends $1,000; Service Revenue $48,000; Salaries and Wages Expense $25,000; and Supplies Expense $6,000 Prepare the closing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 To close revenue account) Dec. 31 (To cose expense accounts) Dec. 31 (To close net income/ (loss)) Dec. 31 To close dividends)