prepare closing entries.

Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Cheyenne Corp. is provided below. Credit Debit $85,670 31,030 15,580 251,100 107,500 Accounts Receivable Dividends Depreciation Expense Equipment Salaries and Wages Expense Accounts Payabil Accumulated Depreciation Equipment Unearned Rent Revenue Service Revenue Rent Revenue Rent Expense Retained Earnings Supplies Expense $62,540 135,460 27,020 216,880 7,320 4,250 72,920 1,650 Debit Credit Date Account Titles and Explanation Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income to retained earnings) Dec. 31 (To close dividends to retained earnings)