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Current Attempt in Progress The following information is from the Income Statement of Whispering Winds's Halloween Popup Rental Shop for the year ending October 31, 2022: Service Revenue $11,020 Expenses Salaries and Wages expense $3,900 Rent Expense 1,344 Depreciation Expense 2,394 Miscellaneous Expense 324 Total expenses 7,962 Net Income $3,058 This is Whispering Winds's rst year in business. Whispering Winds's distributed dividends of $2,900 during the period. Prepare closing entries at December 31, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. if no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)