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

		Debit		Credit
Accounts Receivable		$82,760
Dividends		29,980
Depreciation Expense		15,050
Equipment		242,590
Salaries and Wages Expense		103,850
Accounts Payable				$60,420
Accumulated DepreciationEquipment				130,870
Unearned Rent Revenue				26,110
Service Revenue				209,530
Rent Revenue				7,070
Rent Expense		4,100
Retained Earnings				70,450
Supplies Expense		1,600

(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)