Exercise 4-20 (Part Level Submission) Selected year-end account balances from the adjusted trial balance as of December 31, 2017, for Tippy Corporation is provided below. Credit Accounts Receivable Dividends Debit $72,600 26,300 13,200 212,800 91,100 Depreciation Expense Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation Equipment Unearned Rent Revenue $53,000 114,800 22,900 183,800 6,200 Service Revenue Rent Revenue 3,600 Rent Expense Retained Earnings Supplies Expense 61,800 1,400 (a) Prepare closing entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income to retained earnings) Dec. 31 (To close dividends to retained earnings)