The following information is from the Income Statement of Grouper's Halloween Pop-up Rental Shop for the year ending October 31, 2022: $8,740 Service Revenue Expenses Salaries and Wages expense Rent Expense Depreciation Expense Miscellaneous Expense Total expenses Net Income $2,880 1,204 2,142 306 6,532 $2,208 This is Grouper's first year in business. Grouper's distributed dividends of $2,350 during the period. Prepare closing entries at December 31, 2022. (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. 2. 3. 4