The year-end adjusted trial balance of Aggies Corporation included the following account balances: Retained Earnings, $217,000; Service Revenue, $835,000; Salaries Expense, $377,000; Rent Expense, $137,000; Interest Expense, $72,000; and Dividends, $47,000. 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 2 3 Record the entry to close revenue accounts. Note: Enter debits before credits. Debit Date General Journal Credit December 31 Record entry Clear entry View general journal Journal entry worksheet 1 2 Record the entry to close expense accounts. 3. Journal entry worksheet 1 2 3 Record the entry to close dividend accounts