The adjusted trial balance shown below is for Pronghorn Company at the end of its fiscal year: PRONGHORN COMPANY Trial Balance March 31, 2022 Debit Credit Cash $ 13,416 Accounts Receivable 9,776 Supplies 728 Prepaid Insurance 2,600 Equipment 16,640 Accumulated Depreciation-Equipment $ 4,992 Accounts Payable 6,032 Salaries and Wages Payable 1,144 Unearned Rent Revenue 624 Common Stock 15,600 Retained Earnings 5,824 Dividends 6,032 Service Revenue 35,984 Rent Revenue 14,976 Salaries and Wages Expense 18,824 Supplies Expense 1,872 Rent Expense 12,480 Insurance Expense 1,560 Depreciation Expense 1,248 $ 85,176 $ 85,176 Prepare the closing entries for the temporary accounts at March 31. (Credit account titles 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.) No. Account Titles and Explanation Debit Credit 1. Service Revenue Rent Revenue Income Summary (To close revenue accounts.) 2. Income Summary Salaries and Wages Expense Rent Expense Supplies Expense Insurance Expense Depreciation Expense (To close expense accounts.) 3. Income Summary Retained Earnings (To close net income / (loss).) 4. Retained Earnings Dividends (To close dividends account.)