(LO 5) E4-13 Selected accounts from Betts Ltd.'s general ledger are presented below. Note that the account details for the year have not been included, only the account balance ("bal.") after adjustment but before closing is included Retained Earnings Jan. 1 bal. 185,000 Dividends Declared Dec. 31 bal. 10,500 Service Revenue bal. 396,000 Dec. 31 Interest Revenue bal. Dec. 31 9,000 d a Salaries Expense Dec. 31 bal 240,000 Office Expense Dec. 31 bal. 21,500 Depretiation Expense Dec. 31 bal 20,000 Utilities Expense 19,000 Dec. 31 bal. Interest Expense bal. 11,250 Dec. 31 Income Tax Expense 18.650 Dec 31 bal. Instructions (a) Prepare the closing entries at December 31. (b) Post the closing entries to the T accounts, setting up new accounts as required Prepare closing entries and post-closing trial balance (LO 5)