The ledger of Grouper Company contains the following balances: Retained Earnings $28,000, Dividends $2,500, Service Revenue $48,000, Salaries and Wages Expense $29,000, and Supplies Expense $7,500. The closing entries are as follows: (1) Close revenueaccounts. (2) Close expense accounts. (3) Close net income/(loss). (4) Close dividends. Salaries and Wages Expense Supplies Expense Service Revenue Dividends Income Summary Retained Earnings