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, $224,000; Service Revenue, $870,000; Salaries Expense, $384,000; Rent Expense, $144,000; Interest Expense, $79,000; and Dividends, $54,000. 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 LLLLLLLLLLLL 1 2 3 > Record the entry to close revenue accounts. Note: Enter debits before credits. Date Credit General Journal Service Revenue Debit 224,000 December 31 Record entry Clear entry View general Journal Record the entry to close expense accounts. Note: Enter debits before credits. General Journal Debit Credit Date December 31 Record entry Clear entry View general journal 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