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. $218,000 Service Revenue $840,000: Salaries Expense, $378,000, Rent Expense, $138,000, Interest Expense, $73,000; and Dividends, $48.000 Record the necessary closing entries (if no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits Journal entry worksheet Record the entry to close dividend accounts. Note: Enter debits before credits. General Journal Debit Credit Date December 31 Record entry Clear entry View general journal