The year-end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings, $225,000; Service Revenue, $875,000; Salaries Expense, $385,000; Rent Expense, $145,000; Interest Expense, $80,000; and Dividends, $55,000. Journal entry worksheet < 2 3 Record the entry to close revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Service Revenue 875,000 Retained Earnings 875,000 Record entry Clear entry View general journal > 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 Retained Earnings 225,000 Rent Expense Interest Expense Salaries Expense Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 Record the entry to close dividend accounts. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal >