Use the following T-accounts: Bal. 78,000 Cash Service Revenue Bal. 240,000 Advertising Expense Bal. 14,000 Rent Expense Bal. 22,000 Salaries Expense Bal. 120,000 Dividends Bal. 27,000 Retained Earnings Bal. 33,000 Prepare the four journal entries required to close the books. If an amount box does not require an entry, leave it blank. A. Service Revenue Income Summary 240,000 B. Income Summary x 54,378 X