Selected year-end account balances from the adjusted trial balance as of December Debit Credit Accounts Receivable $72,600 Dividends 26,300 Depreciation Expense 13,200 212,800 Equipment Salaries and Wages Expense 91,100 Accounts Payable $53,000 Accumulated Depreciation-Equipment 114,800 Unearned Rent Revenue 22,900 Service Revenue 183,800 Rent Revenue 6,200 Rent Expense 3,600 Retained Earnings 61,800 Supplies Expense 1,400 Your answer is correct. 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 Service Revenue 183,800 Income Summary (To dose revenue account) Dec. 31 Income Summary 109 300 Depreciation Expense 13.00 Salaries and Wages Expense Rent Expense Supplies Expense (To close expense accounts) Dec. 31 Income Summary Retiaming (Todose net income to retained earnings) Retired Earnings Dec. 31 26.300 Dividends (To dose 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 26,300 Jan. 1 61,800 Dec 31 80.700