Pharoah Company shows the following balances in selected accounts of its adjusted trial balance. Supplies $27,520 Supplies Expense 5,160 Accounts Receivable 10,320 Dividends 18,920 Retained Earnings 60,200 Service Revenue 92,880 Salaries and Wages Expense 34,400 Utilities Expense 6,880 Rent Expense 15,480 Prepare the remaining closing entries at December 31. (List all debit entries before credit entries. If no entry is required, sele the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do