E3-41B (Learning Objective 5: Closing the accounts) Prepare the closing entries from the following selected accounts from the records of East Shore Corporation at December 31 20X6: Cost of services sol.d.1 Accumulated depreciation.. 41,800 Depreciation expense Selling, general, and 11,200 Service revenue 24,100 4,800 500 900 400 900 Other revenue administrative expenses.... 6,100 Dividends Retained earnings, Income tax expense December 31, 20X5. 2,400 Income tax payable