The adjusted trial balance for Swifty Company is given below. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Insurance Expense Swifty Company Trial Balance August 31, 2025 Depreciation Expense Before Adjustment Dr. $10,000 8,000 2,500 4,000 15,000 2,500 16,000 0 12,175 0 0 Cr. $3,375 5,000 0 1,800 11,000 5,000 32,000 12,000 After Adjustment Dr. $10,000 8,500 1,500 2,800 15,000 2,500 17,000 1,000 12,175 1,200 1,200 Cr. $4,575 5,000 1,000 1,050 11,000 5,000 32,500 12,750 $70,175 $70,175 $72,875 $72,875

Prepare the closing entries for the temporary accounts at August 31. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter ofor the amounts. Credit account titles are automatically Question 27 of 31 110 (To close revenue accounts) Aug. 31 (To close expense accounts) Aug. 31 (To close net income to retained earnings account) Aug. 31 (To close dividends to retained earnings account) eTextbook and Media List of Accounts Swe for Later Attempts: 0 of 5 used Submit Answer The adjusted trial balance for Swifty Company is given below