The year-end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings. $223,000; Service Revenue $865,000; Salaries Expense, $383,000; Rent Expense, $143,000, Interest Expense, $78,000; and Dividends, $53,000 Record the necessary closing entries. (no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)