Answer:
Journal Entry and their narrations is shown below:-
Explanation:
The Journal entry is shown below:-
1. Service Revenue Dr,            $845,000  
     Retained Earnings                         $845,000
(Being close the revenue accounts is recorded)
2. Retained Earnings Dr,         $592,000
($139,000 + $379,000 + 74,000
)	
        To Rent Expense                          $139,000  
         To  Salaries Expense                   $379,000  
          To Interest Expense                    $74,000  
(Being close the expense accounts is recorded)
3. Retained Earnings Dr,             $49,000  
          To Dividends                                      $49,000
(Being dividends is recorded)