Selected year-end account balances from the adjusted trial balance as of December 31, 2017 for Martinez Corp, is provided below. Credit Debit $75,500 27.350 13.730 221.310 94,740 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 $55,120 119,390 23,820 191,150 6,450 3.740 64.270 1.460 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.) Date Account Titles and Explanation Debit Credit Dec. 31 Service Revenue 191150 Rent Revenue 6450 197600 Income Summary (To close revenue account) Income Summary Dec. 31 Rent Expense Supplies Expense Salaries and Wages Expense Depreciation Expense (To close expense accounts) Dec. 31 Income Summary Retained Earnings (Todose net income to retained earnings) Bine Earning Dec. 31 Dividende (To dose dividends to retained earnings) Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries presented in the previous part) Retained Earnings I > >