Pharoah 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 $39,680 7.440 14,880 27.280 86,800 133,920 49,600 9,920 22,320 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 dose revenue to income sumary) Dec 31 To cose expenses to income summary)