Selected year-end account balances from the adjusted trial balance as of December 31, 2017, for Flounder Corp. is provided below. Debit Credit Accounts Receivable $81,310 Dividends 29,460 Depreciation Expense 14,780 Equipment 238,340 Salaries and Wages Expense 102,030 Accounts Payable $59,360 Accumulated Depreciation-Equipment Unearned Rent Revenue 128,580 25,650 Service Revenue 205,860 Rent Revenue 6,940 Rent Expense 4,030 Retained Earnings 69,220 Supplies Expense 1,570 Date Account Titles and Explanation Debit Credit Dec. 31 Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts). Dec. 31 (To close net income to retained earnings) (To close dividends to retained earnings)