On December 31, 2018, Ditka Inc. had Retained Earnings of $277,800 before its closing entries were prepared and posted. During 2018, the company had service revenue of $178,100 and interest revenue of $86,300. The company used supplies in the amount of $92,900, advertising expenses were $17,400, salaries and wages totaled $19,800, and income tax expense was calculated as $15,700. During the year, the company declared and paid dividends of $7,000. Required: a. Prepare the closing entries dated December 31, 2018 b. Prepare T-account for the Retained Earnings account. Enter the beginning balance into the T-account, post the closing entries, and then determine the ending balance. Required A Required B Prepare the closing entries dated December 31, 2018. (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 Record the entry for closing revenue and expense account. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal Complete this question by entering your answers in the tabs below. Required A Required B Prepare T-account for the Retained Earnings account. Enter the beginning balance into the T-account, post the closing entries, and then determine the ending balance. Retained Earnings Beg. Bal. End. Bal