Rivera Company had the following adjusted trial balance: Account Titles Debit Credit Cash $27,110 Accounts Receivable 16,040 Supplies 9,930 41,800 Equipment Accumulated Depreciation $8,900 Accounts Payable Deferred Rent Revenue 3,380 1,970 32,430 23,200 Capital Stock Retained Earnings Dividends 16,200 Commission Revenue 57,400 5,200 Rent Revenue Depreciation Expense 6,800 Utilities Expense 9,500 Supplies Expense 5,100 Total $132,480 $ 132,480 The president of Rivera Company has asked you to close the books (prepare and process the closing entries). Required: After the closing process has been completed, answer the following questions: what is the balance in the dividends account? What is the balance in the Retained Earnings account? During the closing process, what amount was transferred from the income summary account to the Retained Earnings account in the third clasing entry (ie, after revenue and expense accounts have been closed to Income Summary)