Selected year-end account balances from the adjusted trial balance as of December 31,2025 , for Blue Spruce Corporation is providec below. 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 0 for the amounts.) (To dose revenue accounts) Dec. 31 (To close expense accounts) Dec. 31 (To close net income to retained eamings) Dec. 31 (To close dividends to retained earnings)