Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Indigo Corporation is provided below.

		Debit		Credit
Accounts Receivable		$65,340
Dividends		23,670
Depreciation Expense		11,880
Equipment		191,520
Salaries and Wages Expense		81,990
Accounts Payable				$47,700
Accumulated DepreciationEquipment				103,320
Unearned Rent Revenue				20,610
Service Revenue				165,420
Rent Revenue				5,580
Rent Expense		3,240
Retained Earnings				55,620
Supplies Expense		1,260

(a)

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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31	enter an account title to close revenue account	enter a debit amount	enter a credit amount
	enter an account title to close revenue account	enter a debit amount	enter a credit amount
	enter an account title to close revenue account	enter a debit amount	enter a credit amount
	(To close revenue account)
Dec. 31	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	enter an account title to close expense accounts	enter a debit amount	enter a credit amount
	(To close expense accounts)
Dec. 31	enter an account title to close net income to retained earnings	enter a debit amount	enter a credit amount
	enter an account title to close net income to retained earnings	enter a debit amount	enter a credit amount
	(To close net income to retained earnings)
Dec. 31	enter an account title to close dividends to retained earnings	enter a debit amount	enter a credit amount
	enter an account title to close dividends to retained earnings	enter a debit amount	enter a credit amount
	(To close dividends to retained earnings)