The year-end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings, $222,000; Service Revenue, $860,000; Salaries Expense, $382,000; Rent Expense, $142,000; Interest Expense, $77,000; and Dividends. $52,000. 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 1 2 3 Record the entry to close revenue accounts. Note: Enter debits before credits Date December 31 General Journal Debil Credit Journal entry worksheet < 2 3 Record the entry to close expense accounts. Note: Enter debits before credits. Date December 31 General Journal Debit Credit 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