Selected year-end account balances from the adjusted trial balance as of December 31, 2017, for Blue Spruce Corp. is provided below. Accounts Receivable Debit Credit $62,440 Dividends 22,620 Depreciation Expense 11,350 Equipment 183,010 Salaries and Wages Expense 78,350 Accounts Payable $45,580 Accumulated Depreciation-Equipment Unearned Rent Revenue 98,730 19,690 Service Revenue 158,070 Rent Revenue 5,330 Rent Expense 3,100 Retained Earnings 53,150 Supplies Expense 1.200 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 Dec. 31 Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income to retained earnings) Debit Credit