Swifty Corporation reports the following adjusted account balances shown in alphabetical order, at the end of its fiscal year, February 28, 2021: $ Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Common shares Depreciation expense Dividends declared Equipment Fees earned Income tax expense 12.600 27.400 5,300 17,400 20.200 4200 2.100 23.600 88.600 4.900 Income tax payable Insurance expense Prepaid insurance Rent expense Retained earnings Salaries expense Salaries payable Supplies Supplies expense Utilities expense 4.800 3.500 2.600 6,200 21.400 47.200 3,200 900 4.100 2.600 Prepare the closing journal entries. (List all debit entries before credit entries. Credit account tittles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Date Feb. 28 (To close revenue account.) 28 (To close expense accounts.) 28 (To close net income/loss).) 28 (To close dividends.)