Question 2 of 4 -11 III View Policies Current Attempt in Progress Blue Spruce Company shows the following balances in selected accounts of its adjusted trial balance. $31.000 6,000 Supplies Supplies Expense Accounts Receivable Dividends Retained Earnings Service Revenue Salaries and Wages Expense Utilities Expense Rent Expense $104,000 41,000 8,000 14.000 23,000 60,000 15,000 Prepare the dosing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue to income summary) 31 Question 2 of 4 -/1 Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue to income summary) 31 (To close expenses to income summary) 31 (To close net income to retained earnings) 31 (To close dividends to retained earnings)