The adjusted trial balance of Pharoah Accounting Services appears below. PHAROAH ACCOUNTING SERVICES Adjusted Trial Balance December 31, 2025 Debit Credit Cash Accounts Receivable Supplies Equipment $6,300 7,500 1,200 11,200 Accumulated Depreciation-Equipment $1,200 Accounts Payable 1,900 Unearned Service Revenue 1,800 Common Stock 7,900 Retained Earnings 8,800 Dividends 8,500 Service Revenue 20,700 Salaries and Wages Expense 1,800 Supplies Expense 600 Depreciation Expense 2,500 Rent Expense 2,700 $42,300 $42,300 (a) Using the information from the adjusted trial balance, prepare closing entries for the year ending December 31, 2025. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)