Use the following information from the ADJUSTED TRIAL BALANCE of SAM Corp. for the fiscal year ended December 31, 2008 to answer the next 17 questions Unearned Service Revenue Wages Payable Wages Expense Service Revenue Rent Expense Retained Earnings, 1/1/2008 Prepaid Rent Notes Payable, Due 5/1/2020 Notes Payable, Due 5/1/2009 Land Interest Revenue Interest Payable Interest Expense Equipment Dividends Depreciation Expense Equipment Common Stock Cash Accumulated Depreciation Equipment Accounts Receivable Accounts Payable 1,000 2,000 17,000 37,000 3,000 6,000 5,500 20,000 1,000 30,000 3,000 1,000 1,000 15,000 1,500 3,500 55,000 40,000 5,000 17,500 3,000 1. 2. 3. 4. 5. What is the amount of the journal entry to close all revenue accounts? What is the amount of the journal entry to close the expense accounts? What is the amount of the journal entry to close Income Summer? What is the amount of the journal entry to close Dividends? After closing all entries are made, what is the post-closing trial balance