The adjusted trial balance for Wildhorse Corporation is shown for its October 31,2022 year end. Accounts payable Interest payable Salaries payable Deferred revenue Common shares Retained earnings Dividends declared Sales Cost of goods sold Advertising expense Rent expense Salaries expense Interest expense Depreciation expense Supplies expense Utilities expense 9,760 671 7,320 610 18,300 3,843 4,880 183,000 97,600 12,200 7,320 14,640 1,464 1,220 244 \begin{tabular}{l|l} 727,164732 & \\ \cline { 1 - 2 } 2227,164 \\ \hline \end{tabular} Prepare the closing entries at October 31,2022. (Credit account tities are automatically indented when the amount is entered. Do not indent manuolly. List all debit entries before credit entries) (To dose expense accounts.) Oct. 31 (To close Income Summary to Retained Earnings.) Oct. 31 (To close Dividends Declared to Retained Earnings.)