Carla Vista Co. shows the following balances in selected accounts of its adjusted trial balance. $28,800 5,400 10,800 19,800 Supplies Supplies Expense Accounts Receivable Dividends Retained Earnings Service Revenue Salaries and Wages Expense Utilities Expense Rent Expense 63,000 97,200 36,000 7,200 16,200 Prepare the remaining closing entries at December 31. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue to income summary) Dec. 31 (To close expenses to income summary) Dec. 31 Dec. 31 (To close dividends to retained earnings)