The year-end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings, $227,000; Service Revenue, $885,000; Salaries Expense, $387,000; Rent Expense, $147,000; Interest Expense, $82,000; and Dividends, $57,000.

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

Journal entry worksheet 2 3 Record the entry to close revenue accounts. Note: Enter debits before credits Date General Journal Debit Credit December 31 View general journal Record entry Clear entry