please solve the missing part with the red x

(b) Prepare journal entries to close Beneish's temporary accounts. GENERAL JOURNAL Ref. Description Debit Credit (1) Service Fees Earned 142,000 0 Retained Earnings 0. 742,000 To close revenue account (2) Retained Earnings 36,000 0 Rent Expense OV 36,000 To close rent expense account (3) Retained Earnings 74,200 0 Salaries Expense 07 74,200 To close salaries expense account (4) Retained Earnings e 14.000 0 Depreciation Expense 0 14.000 To close depreciation expense account (5) Retained Earnings 15.000 0 Dividends 0 16,000 To close dividend account e (Set up T-accounts for each account and post the closing entries. Note: Only those ledger accounts affected by closing process are shown here, Enter beginning balances in the appropriate answer box Enter transactions in the T-accounts in the order they appear, using first available answer box on the appropriate side of the T-account Compute the ending balances . Service Fees Earned 142,000 142.000 Beg Bal O O End Bal Beg Bal End Bal Rent Expense 36.000 36,000 O 0 Retained Earnings 36,000 41.200 Beg Bal 74.200 142.000 14,000 D 16,000 0 43,000 X O X End Bal Salaries Expense 74.200 74,200 0 0 Depreciation Expense 14,000 14,000 OM 0 16,000 Dividends 16.000 0 Beg Bal End Bal Beg Bal End Bal Beg Bat End Bal