Clayoquot Boat Repair Ltd. has entered and posted its adjusting entries for 2022. The following are selected account balances after adjustment: Sales Revenue Interest Revenue $ 691,600 6,600 Accounts Payable 8,330 Wages Expense 405,500 Accounts Receivable, 12/31/2022 65,000 Supplies Expense 68,350 Supplies, 12/31/2022 179,000 Prepaid Rent 7,200 Rent Expense 28,000 Unearned Sales Revenue 12,200 Insurance Expense 94,900 Wages Payable 11,700 Utilities Expense 12,300 Interest Expense 9,500 Depreciation Expense, Equipment 20,000 Accumulated Depreciation, Equipment 75,000 Income Tax Expense 12,300 Income Tax Payable 8,300 Dividends Declared 7,800 Required: 1. Using the accounts and balances above, prepare the closing entries for 2022. For those boxes in which no entry is required, leave the box blank. Dec. 31 (Close revenue account) U Dec. 31 Dec. 31 (Close expense accounts) (Close Income Summary) Dec. 31 (Close Dividends Declared) 2. Prepare a statement of earnings for Port Austin Boat Repair. Clayoquot Boat Repair Inc. Statement of Earnings For the Year Ended December 31, 2022 Revenues: Expenses