Wagner Accounting & Tax Services provides accounting and tax services in Tampa, Florida. The following account balances appear on the year-end adjusted trial balance of Wagner Accounting & Tax Services: Retained Earnings, $225,000; Service Revenue, $875,000; Salaries Expense, $385,000; Rent Expense, $145,000; Interest Expense, $80,000; and Dividends, $55,000. Record the necessary closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Answer is not complete. No Date General Journal Debit Credit 1 December 31 Service Revenue 875,000 2 December 31 Salaries Expense Rent Expense Interest Expense 3 December 31 Retained Earnings 55,000 Dividends $ 385,000 145,000 80,000 55,000