ed, b Data table gin b Accounts payable 12,800 Interest expense 200 Accounts receivable 16,300 Note payable, long term 16,200 Accumulated depreciation, equipment 6,500 Other assets, long-term 14,300 Advertising expense 11,100 Prepaid expenses 6,000 Cash 17,400 Retained earnings, January 31, 2020 13,100 Common stock 10,200 Salary expense 27,800 Current portion of long-term note payable 1,800 Salary payable 2,700 Depreciation expense-equipment 2,000 Service revenue 94,100 Dividends declared 14,000 Supplies 3,800 Equipment 43,200 Supplies expense 4,800 Unearned service revenue 3,500 Print Done Requirements 1. All adjustments have been journalized and posted, but the closing entries have not yet been made. Journalize Spa View's closing entries at January 31, 2021. 2. A T-account for Retained Earnings has been set up for you. Post to that account. Then calculate Spa View's net income for the year ended January 31, 2021. What is the ending balance of Retained Earnings? 3. Did Retained Earnings increase or decrease during the year? What caused the increase or the decrease? Date Now the dividends account Now dose the deco D Journal Entry Accounts Deb Cred 21 Requirement 2. A Taccount for Retained amonge has been set up to you to that account. Then e pe View's The net income for 2001 was Requirement 3. Dd Retained Earrings increase or decrease during the year? What caused the ease or dec Rated Eaming during 2021 becau January