View Policies Current Attempt in Progress Pharoah Company shows the following balances in selected accounts of its adjusted trial balance. $35,840 6,720 Supplies Supplies Expense Accounts Receivable Dividends Retained Earnings Service Revenue Salaries and Wages Expense Utilities Expense Rent Expense 13,440 24,640 78,400 120,960 44,800 8,960 20.160 Prepare the remaining closing entries at December 31. (If no entry is required, select "No Entry" for the account titles and Date Account Titles and Explanation Debit Credit Dec. 31 | (To close revenue to income summary) Dec. 31 (To close expenses to income summary) Dec. 31 (To close net income to retained earnings) Dec. 31 (To close dividends to retained earnings)