Credit Debit $78,410 28,400 14,260 229,820 98,390 Accounts Receivable Dividends Depreciation Expense Salaries and Wages Expense Accounts Payable Accumulated Depreciation-Equipment $57,240 123,980 24,730 198,500 6,700 Unearned Rent Revenue Service Revenue Rent Revenue Rent Expense Retained Earnings Supplies Expense 3,890 66,740 1,510 Your answer is partially correct. Try again Prepare closing entries. (Credit account titles are automatically indented when the amount is entered. Do not inder account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Dec. 31 iRent Revenue 6,700 198,500 Income Summary 205,200 To close revenue account) Dec. 31 Income Summary 118,050 Depreciation Expense 40 2 3 4 5 6 8 Q W F