Debit Credit $87,120 31,560 15,840 255,360 109,320 Accounts Receivable Dividends Depreciation Expense Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation-Equipment Unearned Rent Revenue Service Revenue Rent Revenue Rent Expense Retained Earnings Supplies Expense $63,600 137,760 27.480 220,560 7.440 4,320 74.160 1,680 Date Account Tities and Explanation Debit Credit Dec. 31 (To dose revenue account) Dec. 31 (To dose expense accounts) Dec. 31 Determine the post-closing balance in Retained Earnings. (Post entries in the order of Journal entries presented in the previous part.) Retained Earnings