The year end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings. $230.000 : Service Revenue; $900.000 : Salaries Expense, $390,000; Rent Expense, $150,000; interest Expense, $85,000; and Dividends, $60.000 Record the necessary closing entries, (If no entry is required for a transaction/event, select "No Journal Entry Required" in the firs account field.) Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. Journal entry worksheet Record the entry to close dividend accounts. Note: Enter debits before credits