The year$-$end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings, $$222,000$; Service Revenue, $$860,000$; Salaries Expense, $$382,000$; Rent Expense, $$142,000$; Interest Expense, $$77,000$; and Dividends, $$52,000.$

Record the necessary closing entries. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

$\backslash$table$[[,,$Debit,Credit$],[$Record the entry to close revenue accounts.,$860,000,,],[$Record the entry to close expense accounts.,,,$],[$Record the entry to close dividend accounts.,,,$],[,,,]]$

Note : $=$ journal entry has been entered