Selected year-end account balances from the adjusted trial balance as of December 31,2025 , for Culver Corporation is provided below. Service Revenue Rent Revenue Rent Expense Retained Earnings 202,180 6,820 3,960 67,980 1.540 Date Account Titles and Explanation Debit Credit Dec, 31 (To close revenue accounts) Dec. 31 (To close expense accounts) (To close expense accounts) Dec, 31 (To close net income to retained earnings) Dec, 31 (To close dividends to retained earnings)