The year-end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings. $215,000; Service Revenue, $825,000; Salaries Expense, $375,000; Rent Expense, $135,000; Interest Expense, $70,000; and Dividends, $45,000 Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the firs account field.) View transaction list Journal entry worksheet 1 2 3 Record the entry to close revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journal $45,000 Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journa account field.) View transaction list Journal entry worksheet 1 2 3 > Record the entry to close expense accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journal 3 The year-end adjusted trial balance of Aggies Corporation included the following account balances: Retai Service Revenue, $825,000; Salaries Expense, $375,000; Rent Expense, $135,000; Interest Expense, $70 $45,000. Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal account field.) View transaction list Journal entry worksheet Record the entry to close dividend accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journal