Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Sheffield Corp. is provided below. Debit Credit Accounts Receivable $60.980 Dividends 22,090 Depreciation Expense 11,090 Equipment 178,750 Salaries and Wages Expense 76,520 Accounts Payable $44.520 Accumulated Depreciation-Equlpment 96.430 Unearned Rent Revenue 19.240 Service Revenue 154,390 Rent Revenue 5.210 Rent Expense 3,020 Retained Earnings 51.910 Supplies Expense 1.180 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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income to retained earnings) Dec. 31 (To close dividends to retained earnings)