Selected year$-$end account balances from the adjusted trial balance as of December $31,2025,$ for Pronghorn Corporation is provided below.

$\backslash$table$[[,$Debit,Credit$],[$Accounts Receivable,$$76,960,],[$Dividends$,27,880,],[$Depreciation Expense,$13,990,],[$Equipment$,225,570,],[$Salaries and Wages Expense,$96,570,],[$Accounts Payable,,$121,690],[$Accumulated Depreciation$-$Equipment,,$24,270],[$Unearned Rent Revenue,,$194,830],[$Service Revenue,,$6,570],[$Rent Revenue,,$],[$Rent Expense,,$],[$Retained Earnings,,$],[$Supplies Expense,$1,480,]]$

Prepare closing entries. $($List all debit entries before credit 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 accounts$)$

Dec. $31$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$$

$($To close expense accounts$)$

Dec. $31q,$

$$

$$

$($To close net income to retained earnings$)$

Dec. $31$

$$

$$

$($To close dividends to retained earnings$)$