The year-end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings, $216,000; Service Revenue, $830,000; Salaries Expense, $376,000; Rent Expense, $136,000; Interest Expense, $71,000; and Dividends, $46,000. Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet