Verify all ending balances for each specific account after closing entries are journalized and posted. Be sure to enter all zero balances on the normal balance side and enter balances for permanent accounts! Retained Earnings Income Summary Dec. 31 23,100 31,000 Adj. Bal. Dec. 31 5,900 12,500 Dec. 31 6,200 Dec. 31 Dec. 31 17,600 Cash Common Stock Dividends Adj. Bal. 3,300 6,600 Bal. Dec. 31 6,600 Service Revenue Dec. 31 13,600 13,600 Adj. Bal. Rent Expense 50,300 Dec. 31 Adj. Bal. 100 3,300 Dec. 31 100 Dec. 31 Accounts Payable 5,200 Dec. 31