Selected year-end account balances from the adjusted trial balance as of December 31,2025 , for Cheyenne Corporation is provided below Prepare closing entries. (List all debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts. Dec. 31 Income Summary Depreciation Expense Salaries and Wages Expense Rent Expense Supplies Expense (To close expense accounts) Dec, 31 Incotne Summary Retained Earnings (To dose net income to retained earnings) Dec, 31 Retained Earnines bwidend (To dose dividends to retained eamings) Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries presented in the previous part.)