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Closing Entries The adjusted trial balance prepared as of December 31, for Phyllis Howell & Company. Consultant, contains the folowing revenue and expense accounts: Debit Credit Service Fees Earned 1.000 Rent Esperse $20.800 Salaries Expense 52.000 Suppies Expense 6.000 Deprecation Expense 11,300 Retired Earnings 72.000 Dividends 10.000 Support Prepare journal entries to close the accounts directly to Retained Earnings. After these entries are posted, what is the balance in the retained Earnings account) General Journal Description Debit Credit Date Dec 31 0 0 To cow the revenue account . Det 0 0 D 0 0 Salates Expense Selles Expense . To do the expense accounts 1 1 O De 0 0 Te dose dividends account Business Course *Return to course # My Subscriptions Chri 52,000 6,000 Expense Supplies Expense Depreciation Expense Retained Earnings Dividends 11,300 72,000 10.000 Prepare journal entries to close the accounts directly to Retained Earnings. After these entries are posted, what is the balance in the Retained Earnings account? Debit Date Dec 31 Credit 05 0 General Journal Description S . To close the revenue account. . Rent Expense Salaries pense Supplies Expense Dec 31 0 0 0 0 0 0 0 To dose the expense accounts. Dec 31 0 0 o . To close dividends account Balance in Retained Earnings at December 31 $ O Check