Selected year-end account balances from the adjusted trial balance as of December 31, 2017 for Concord Corporation is provided below Debit Credit Accounts Receivable $56.630 20.510 10,300 165.980 71.060 $41.340 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 89.540 17.860 143,360 4840 2,810 48.200 1,090 -12 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 Dec. 31 Debit Credit (To close revenue account) Dec. 31 (To close expense accounts) Dec 31 (to close expense accounts) Dec 31 (To close net income to retained earnings) Dec 31 (to close dividends to retained earnings)