Answer:
Service Revenue 50,000 debit
     Income summary  50,000 credit
--to close revenues accounts--
Income summary        34,000 debit
   Salaries and Wages Expense 27,000 credit
   Supplies Expense                      7,000 credit
--to close expenses accounts--
Income summary        2,000 debit
   Dividends                          2,000 credit
--to close dividends account--
Income summary       14,000 debit
   Retained Earnings          14,000 credit
Explanation:
To close the temporary accounts which are, revenues, expenses and dividends we will use an auxiliary account called Income Summary
Then, once all are closed we transfer their balance into retained earnings:
   Income summary 
DEBIT           CREDIT
                     50,000
34,000
<u>  2,000                          </u>
        Balance 14,000