Use the following to answer questions 34 - 39

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

Retained earnings	$98,100
Service revenue	378,500
Salaries expense	255,600
Rent expense	24,000
Interest expense	6,500
Dividends	65,000

Prepare the closing entries to Income Summary and Retained Earnings.

34. $________In preparing the closing entries, how much should Income Summary be credited?

35. $________In preparing the closing entries, how much should Income Summary be debited?

36. $________In preparing the closing entries, how much should Retained Earnings be credited?

37. $________In preparing the closing entries, how much should Retained Earnings be debited?

38. $_________After closing the accounts, what is the ending balance in Retained Earnings?

39. $_________After closing the accounts, what is the ending balance in the Dividends account?