Oriole Company shows the following balances in selected accounts of its adjusted trial balance. Supplies Supplies Expense Accounts Receivable Dividends Retained Earnings Service Revenue Salaries and Wages Expense Utilities Expense Rent Expense $34,560 6,480 12,960 23,760 75,600 116,640 43,200 8,640 19,440 Prepare the remaining closing entries at December 31. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue to income summary) Dec. 31 (To close expenses to income summary) Dec. 31 (To close net income to retained earnings) Dec. 31 (To close dividends to retained earnings)