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. a)Debit Income summary and credit Service Revenue 75,000. b)Debit Automobile expense 8,800, Insurance expense 4,800, Salaries expense 45,000, Supplies expense 3,500, and credit Income summary 62,100. c)Debit Retained earnings and credit Income summary 45,222. d)Debit Dividends and credit Retained earnings 6,000