Selected year-end account balances from the adjusted trial balance as of December 31, 2025, for Bridgeport Corporation is provided below. Debit Credit Accounts Receivable $66,790 Dividends 24,200 Depreciation Expense 12.140 Equipment 195,780 Salaries and Wages Expense 83,810 Accounts Payable Accumulated Depreciation-Equipment Unearned Rent Revenue $48,760 105,620 21,070 Service Revenue 169.100 Rent Revenue 5,700 Rent Expense 3,310 Retained Earnings 56,860 Supplies Expense 1,290 (a) 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 O for the amounts.) Date Account Titles and Explanation Dec. 31 Dec. 31 (To close revenue accounts) (To close expense accounts) Debit Credit (b) Dec. 31 (To close expense accounts) Dec. 31 (To close net income to retained earnings) (To close dividends to retained earnings) eTextbook and Media List of Accounts Save for Later Attempts: 0 of 3 used Submit Answer The parts of this question must be completed in order. This part will be available when you complete the part above