The ledger of Flounder Company contains the following balances: Retained Earnings $28,000. Dividends $3,000. Service Revenue $51,000, Salaries and Wages Expense $26,000, and Supplies Expense $6,000. Prepare the closing entries at December 31. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (To close net income/ (loss)) Dec 31 - 8 \& \& \& \& (To close dividends)