Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Pina Colada Corp. is provided below. Prepare closing entries. (Credit occount 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.) Dec.31 (To close expense accounts) Dec. 31 (To close net income to retained earnings) Dec. 31 (To close dividends to retained earnings)