Cullumber Company shows the following balances in selected accounts of its adjusted trial balance. Supplies $112,000 Supplies Expense 39.900 $30,900 Service Revenue 5,800 Salaries and Wages Expense 11,400 Utilities Expense 22,400 Rent Expense Accounts Receivable 7.000 Dividends 16,700 Retained Earnings 77.000 Journalize the closing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Dec. 31 Unt Titles and Explanation Debit Credit Dec. 31 (To close revenue to income summary) Dec. 31 (To close expenses to income summary) Dec. 31 (To close net income to retained earnings) (To close expenses to income summary) Dec. 31 (To close net income to retained earnings) Dec. 31 (To close dividends to retained earnings)