Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Martinez Corp. is provided below. Credit Debit $75,500 27,350 13,730 221,310 94,740 Accounts Receivable Dividends Depreciation Expense Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation-Equipment Unearned Rent Revenue Service Revenue Rent Revenue Rent Expense Retained Earnings Supplies Expense $55,120 119,390 23,820 191.150 6,450 3,740 64,270 1,460 OF, Retate carrings Supplies Expense 1,460 (a) 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 dose revenue account) Dec. 31