Sheridan Company shows the following balances in selected accounts of its adjusted trial balance.

Supplies		$24,320
Supplies Expense		4,560
Accounts Receivable		9,120
Dividends		16,720
Retained Earnings		53,200
Service Revenue		82,080
Salaries and Wages Expense		30,400
Utilities Expense		6,080
Rent Expense		13,680

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 titles are automatically indented when the amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
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
	(To close dividends to retained earnings)