Question 3 Selected year-end account balances from the adjusted trial balance as of December 31, 2017, for Flounder Corp. is provided below Debit Credit Accounts Receivable Dividends Depreciation Expense Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation-Equipment Unearned Rent Revenue Service Revenue Rent Revenue Rent Expense Retained Earnings Supplies Expense $81,310 29,460 14,780 238,340 102,030 $59,360 128,580 25,650 205,860 6,940 4,030 69,220 1,570 Prepare closing entries. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit Dec. 31 To close revenue account) Dec. 31 To close expense accounts)