The adjusted trial balance columns of the worksheet for Alshwer Company are as follows. Account No. 101 112 126 130 157 158 200 201 212 230 811 320 332 400 610 631 711 722 726 905 Alshwer Company Worksheet For the Year Ended December 31, 2022 Adjusted Trial Balance Account Titles Dr. Cr. Cash 5,300 Accounts Receivable 10.800 Supplies 1,500 Prepaid Insurance 2,000 Equipment 27,000 Accumulated Depreciation-Equipment 5,600 Notes Payable 15,000 Accounts Payable 6,100 Salaries and Wages Payable 2,400 Interest Payable 600 Common Stock 10,000 Retained Earnings 3,000 Dividends 7.000 Service Revenue 61,000 Advertising Expense 8.400 Supplies Expense 4.000 Depreciation Expense 5,600 Insurance Expense 3,500 Salaries and Wages Expense 28.000 Interest Expense 600 Totals 103.700 103.700 Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit Dec. 31 Service Revenue 61000 Income Summary 61000 (To close revenue account.) Income Summary Dec. 31 (To close expense accounts.) Dec 31 (To close net income / (loss).) Dec 31 (To close dividends.)