Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Sheffield Corp. is provided below. Credit Debit $60.980 22,090 11,090 178,750 76,520 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 $44,520 96.430 19,240 154 390 5,210 3,020 51.910 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.) Debit Credit Date Account Titles and Explanation 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) Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries presented in the previous part) Retained Earnings V V