Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Whispering Winds Corp. is provided below. Debit Credit Accounts Receivable Dividends $58,080 21,040 10,560 170,240 72,880 Depreciation Expense Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation-Equipment Unearned Rent Revenue Service Revenue $42,400 91,840 18,320 147,040 4,960 Rent Revenue 2,880 Rent Expense Retained Earnings Supplies Expense 49,440 1,120 Date Account Titles and Explanation Debit Credit Dec. 31 Service Revenue 147,040 Rent Revenue 4,960 Income Summary 152.000 (To close revenue account) Dec. 31 Income Summary 87,440 Rent Expense 2,880 Supplies Expense 1,120 Salaries and Wages Expense 72,880 Depreciation Expense 10,560 (To close expense accounts) Dec. 31 Income Summary 49440 Retained Earnings 49440 (To close net income to retained earnings) Dec. 31 Retained Earnings 21,040 Dividends 21,040 (To close dividends to retained earnings)