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On December 31, 2018, Ditka Inc, had Retained Earnings of $274,800 before its closing entries were prepared and posted. During 2018, the company had service revenue of $175,100 and interest revenue of $84,800. The company used supplies in the amount of $91,400, advertising expenses were $17100, salaries and wages totaled $19,350, and income tax expense was calculated as $15,100. During the year, the company declared and paid dividends of $6,700. Required: a. Prepare the closing entries dated December 31, 2018 b. Prepare T-account for the Retained Earnings account. Enter the beginning balance into the T-account, post the closing entries, and then determine the ending balance. Complete this question by entering your answers in the tabs below. Required A Required B Prepare the closing entries dated December 31, 2018. (If no entry is required for a transaction/event, select "No Journal Entry in the first account field.) View transaction list Journal entry worksheet