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 Credit General Journal Date