Selected year-end account balances from the adjusted trial balance as of December 31, 2025, for Culver Corporation is provided below. Prepare closing entries. (List all debit entries before credit entries. Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select ' No Entry' for the account tities and enter 0 for the amounts) Date Acoount Titles and Explanation Debit Credit Dec. 31 Servce Revenue 202280 Rent Revenue 6820 income Summary (To dose revenue accounts) 209200 Dec. 31 Income Summary Salarles and Wages Expense Rent Dxpense 100210 Supplles Expense Depreclation Expense (To dose expense accounts) Dec. 31 income Summary Retalned Earnings (To close net income to retained earnings) Dec. 31 Retalned Earringea 28930 Dividends (To close dividends to retained earnings)