MARTINEZ COMPANY Trial Balance March 31, 2022 Debit Credit Cash $12,384 Accounts Receivable 9,024 Supplies 672 Prepaid Insurance 2.400 Equipment 15,360 Accumulated Depreciation-Equipment $4,608 Accounts Payable 5,568 Salaries and Wages Payable 1,056 Unearned Rent Revenue 576 Common Stock 14.400 Retained Earnings 5,376 Dividends 5.568 Service Revenue 33.216 Rent Revenue 13,824 Salaries and Wages Expense 17.376 Supplies Expense 1728 Rent Expense 11.520 Insurance Expense 1.440 Depreciation Expense 1.152 $78,624 $78,624 Prepare the closing entries for the temporary accounts at March 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit 1. (To close revenue accounts.) 2. 2 (To close expense accounts.) 3. (To close net income/(loss).) (To close dividends account.)