3 of 7 Swifty Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, March 31. 2024: Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Common shares Depreciation expense Dividends declared Equipment Fees earned Income tax expense Income tax payable Insurance expense Prepaid insurance Rent expense Retained eamings Salaries expense Salaries payable Supplies Supplies expense Utilities expense Prepare the closing journal entries. (Credit account titles are automatically indented when amount is entered. Do not indent manuolly. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter o for the amount