Prepare closing entries for Wildhorse Co. on December 31, 2025. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) (To close accounts with debit balances) 3. (To close net income / (loss)) 4. (To close dividends) Presented below are selected account balances for Wildhorse Co. as of December 31, 2025