Correct any obvious errors in the following closing entries by providing the four corrected closing entries. Assume all accounts held normal account balances in the Adjusted Trial Balance.

Group of answer choices

Income Summary	$280,000
Service Revenue		$280,000
Automobile Expense	$16,500
Insurance Expense	24,000
Salaries Expense	190,000
Supplies Expense	18,500
Income Summary		$249,000
Income Summary	$263,000
Retained Earnings		$263,500
Retained Earnings	$10,000
Dividends		$10,000

Income Summary	$280,000
Service Revenue		$280,000
Automobile Expense	$16,500
Insurance Expense	24,000
Salaries Expense	190,000
Supplies Expense	18,500
Income Summary		$249,000
Retained Earnings	$263,000
Income Summary		$263,500
Dividends	$10,000
Retained Earnings		$10,000

Service Revenue	$280,000
Income Summary		$280,000
Income Summary	$249,000
Automobile Expense		$16,500
Insurance Expense		24,000
Salaries Expense		190,000
Supplies Expense		18,500
Income Summary	$31,000
Retained Earnings		$31,000
Retained Earnings	$10,000
Dividends		$10,000

Income Summary	$280,000
Service Revenue		$280,000
Automobile Expense	$16,500
Insurance Expense	24,000
Salaries Expense	190,000
Supplies Expense	18,500
Income Summary		$249,000
Retained Earnings	$263,500
Income Summary		$263,500
Dividends	$10,000
Retained Earnings		$10,000