The following information is from the Income Statement of the Pronghorn Rental Shop for the year ending October 31, 2025: This is Pronghorn's first year in business. Pronghorn distributed dividends of $2,630 during the period. Prepare closing entries at December 31, 2025. (List all debit entries before credit entries. 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 of for the amounts. Record journal entries in the order presented in the text.) amount is enterea: vo not inaent manualiy. II no entry is requirea, seiect vo entry for the account tities ana enter u tor the amounts. Record journal entries in the order presented in the text.)