Sheffield Company shows the following balances in selected accounts of its adjusted trial balance. 104,000 Supplies Supplies Expense Accounts Receivable 15,000 Utlicies Expense Dividends Retained Eamings 71,000 31,000 Service Revenue 6,000 Salanes and Wages Expense 36,000 6,000 22,000 Rent Expense 19,000 Prepare the dsang entries at December 31 Credit account titles are atomoti al y ndented when annourt is entered. Do not be enr manualy Date Account Titles and Explanation Debit Credit Dec. 31 (To cose revenue to ncome summary) 31 (To dose expenses to income summary) 31 (To close net ncome to retaned eamingn) 31 (To close dividends to retained eamings)