The alphabetical listing below includes all of the adjusted account balances of T.O.'s Dance Studio as of December 31, 2015. All account balances are normal. Accounts Payable Accounts Receivable Accumulated DepreciationEquipment Common Stock Cash Depreciation Expense Dividends Equipment Income Tax Expense Income Taxes Payable Rent Expense Retained Earnings Salaries and Wages Expense Service Revenue Unearned Revenue $ 3,700 9,600 3,600 3,300 3,300 1,500 1,000 10,900 1,100 1,100 1,400 4,400 8,400 18,300 2,800 Required: a. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)