The ledger of Bramble Company contains the following balances: Retained Earnings $31,500, Dividends $1,500, Service Revenue $50,000, Salaries and Wages Expense \$28,500, and Supplies Expense \$8,000. The closing entries are as follows: (1) Close revenue accounts. (2) Close expense accounts. (3) Close net income/(loss). (4) Close dividends. Enter the balances in T-accounts, and post the closing entries