Selected year-end account balances from the adjusted trial balance as of December 31,2025 , for Martinez Corporation is provided below. Prepare closing entries. (List all debit entries before credit 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.) Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries presented in the previous part.)