Shendan Company shows the following balances in selected accounts of its adjusted trial balance Supplies Supplies Expense Accounts Receivable Dividends Retained Earnings Service Revenue Salaries and Wages Expense Utilities Expense Rent Expense $39,040 7,320 14,640 26,840 85,400 131,760 48,800 9,760 21,960 Prepare the remaining closing entries at December 31. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account tith are automatically indented when the amount is entered. Do not indent manually Date Account Titles and Explanation Debit Credit Dec.3 (To close revenue to ancome summary Dec.31 Debit Credit Date Account Titles and Explanation Dec. 31 To close revenue to income summary) Dec. 31 To close expenses to income summary) Dec. 31 (To close net income to retained earnings) Dec. 31