The adjusted trial balance shown below is for Rich Company at the end of its fiscal year: RICH COMPANY Trial Balance March 31, 2017 Debit Credit $12,900 9,400 700 2,500 16,000 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 Depreciation Expense $4,800 5,800 1,100 600 15,000 5,600 5,800 34,600 14,400 18,100 1,800 12,000 1,500 1,200 $81,900 $81,900 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.) No. Account Titles and Explanation Debit Credit (To close revenue accounts.) 2 (To close expense accounts.) (To close net income (loss).) 4 (To close dividends account.)