Exercise 4-21 Selected year-end account balances from the adjusted trial balance as of December 31, 2022. for Novak Corps provided below. Debit Accounts Receivable $63,890 Dividends 23,140 Depreciation Expenses 11,620 Equipment 187,260 Salaries and Wages Expense 30.120 Accounts Payable $46,640 Accumulated Depreciation Equipment 101,020 Unearned Rent Revenue 20,150 Service Revenue 161,740 5460 Rent Expense 3,170 Retained Earnings 54,380 Supplies Expense 1.230 required, select "No Entry for the Prepare closing entries. (Credit account titles are automatically Indented when the amount is entered. Do not inden manually. Ir ne entry accounts and enter for the amounts.) Date Account Titles and Explanation Debit Credit Date Account Titles and Explanation Dec. 31 Debit Credit (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)