Enter the following December 31 normal balances in the first row of T-accounts below: Retained Earnings $20,800; Dividends $3,400; Services Revenue $40,000; Salaries Expense $27,800; Rent Expense $5,800; and Income Summary $0. (1) Post closing entries to each account’s T-account. (2) Compute the ending balance of each T-account, even if the final balance is $0.