E4-20. Prepare closing entries. Selected year-end account balances from the adjusted trial balance as of December 31, 2017, for Tippy Corporation is provided below. Debit Credit Accounts Receivable $ 72,600 Dividends 26,300 Depreciation Expense 13,200 Equipment 212,800 Salaries and Wages Expense 91,100 Accounts Payable $ 53,000 Accumulated Depreciation-Equipment 114,800 Unearned Rent Revenue 22,900 Service Revenue 183,800 Rent Revenue 6,200 Rent Expense 3,600 Retained Earnings 61,800 Supplies Expense 1,400 Instructions (a) Prepare closing entries (b) Determine the post-closing balance in Retained Earnings