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Question 05 (08 points) Presented below is an adjusted trial balance for Sigma Company, at December 31, 2021. Cash 10,700 Accounts payable 20,000 Notes payable Accounts receivable Prepaid insurance Equipment 15,000 Accumulated depreciation- 35.000 equipment Depreciation expense 7,000 Service revenue Dividends 1,500 Retained earnings Advertising expense 1,400 Uneamed service revenue Insurance expense 2.400 Share capital-ordinary Salaries and wages expense 5,000 (a) Journalize the closing entries for December 31, 2021, (b) Determine the balance in the retained eamings account after the entries have been posted Debit 10,000 9,000 14,000 30,000 12.000 11,000 12,000 Credit