At December 31, 2025, Hоrizоn Services Cо. hаd the following аccount bаlances before closing entries were recorded: Service Revenue ........................................ $420,000Salaries Expense ........................................ $185,000Dividends ..................................................... $30,000 Prepare the necessary closing entries at December 31, 2025, assuming the company closes revenue and expense accounts to Income Summary, and then closes Income Summary to Retained Earnings.