Use the following to answer questions 34 - 36

The year-end adjusted trial balance of the Corporation included the following account balances:

Retained earnings	$325,000
Service revenue	741,000
Salaries expense	396,000
Rent expense	27,000
Interest expense	5,000
Dividends	200,000

Prepare the closing entries.

34. $________ In preparing the closing entries for the temporary accounts, how much should Retained earnings be credited?

35. $________ In preparing the closing entries for the temporary accounts, how much should Retained earnings be debited?

36. $_________ After closing the accounts, what is the ending balance in Retained Earnings?