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3. Vanguard Company had the following adjusted trial balance at December 31, 2017. VANGUARD COMPANY Adjusted Trial Balance For the Year Ended December 31, 2017 Debits Credits 12,800 8,800 15,900 Account Titles Cash Accounts Receivable Equipment Accounts Payable Accumulated Depreciation-Equip. Share Capital - Ordinary Retained Earnings Dividends Service Revenue Unearned Rent Revenue Rent Revenue Salaries and Wages Expense Depreciation Expense Supplies Expense Utilities Expense 4,100 7.400 17,000 25,500 16,000 68,000 1,800 6,500 55,700 6,000 200 14,900 130300 130300 Instructions (a) Journalize the entries required to close the accounts (b) Prepare a retained earnings statement for the year ended December 31. 2017