Selected year-end account balances from the adjusted trial balance as of December 31, 2025, for Grouper Corporation is provided below. 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 Debit $82,760 29,980 15,050 242,590 103,850 4,100 1,600 Credit $60,420 130,870 26,110 209,530 7,070 70,450

Selected year-end account balances from the adjusted trial balance as of December 31, 2025, for Grouper Corporation is provided below. 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.) (To close revenue accounts) Dec. 31 (To close expense accounts) Dec. 31 (To close net income to retained earnings) Dec. 31 (To dose dividends to retained eamings)