The year-end adjusted trial balance of Blippi Corporation included the following account balances: Retained Earnings, $229,000; Service Revenue, $895,000; Salaries Expense, $389,000; Rent Expense, $149,000; Interest Expense, $84,000; and Dividends, $59,000. Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits