Question 8 of 8 -/12.5 Selected year-end account balances from the adjusted trial balance as of December 31, 2022. for Whispering Winds Corp. is provided below. Debit Credit $58,080 21.040 10.560 170.240 72.880 Accounts Receivable Dividends Depreciation Expense Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation-Equipment Unearned Rent Revenue Service Revenue Rent Revenue $42,400 91.840 18,320 147,040 4,960 Rent Expense 2.880 49,440 Retained Earnings Supplies Expense 1.120 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 o for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 jestion 8 of 8 - / 12.5 (To close expense accounts) Dec. 31 (To close net income to retained earnings) Dec. 31 (To close dividends to retained earnings)