Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Concord Corporation is provided below. Credit Debit $56.630 20,510 10,300 165.980 71.060 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 $41.340 89.540 17.860 143,360 4.840 2.810 48.200 1.090 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 for the amounts.) Debit Date Account Titles and Explanation Dec. Credit 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)