The year-end adjusted trial balance of Aggies Corporation included the following account balances: retained Earnings, $211,000; Service Revenue, $805,000; Salaries Expense $371,000; Rent Expense, $131,000; Interest Expense, $66,000; and Dividends, $41,000. Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)