Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Whispering Winds Corp. is provided below. Debit Credit Accounts Receivable $58,080 Dividends 21.040 Depreciation Expense 10,560 Equipment 170,240 Salaries and Wages Expense 72,880 Accounts Payable $42,400 Accumulated Depreciation-Equipment 91,840 Unearned Rent Revenue 18,320 Service Revenue 147,040 Rent Revenue 4,960 Rent Expense 2,880 Retained Earnings 49,440 Supplies Expense 1,120 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 O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To dose revenue account) Dec. 31 (To dose expense accounts) Dec. 31 (To close net income to retained earnings) Dec. 31 ITA na konci tn retained earnings)