View Policies Current Attempt in Progress The adjusted trial balance shown below is for Whispering Winds Company at the end of its fiscal year: WHISPERING WINDS COMPANY Trial Balance March 31, 2022 Debit Credit Cash $14,448 Accounts Receivable 10,528 Supplies 784 Prepaid Insurance 2,800 Equipment 17,920 Accumulated Depreciation-Equipment $5,376 Accounts Payable 6,496 Salaries and Wages Payable 1,232 Unearned Rent Revenue 672 Common Stock 16,800 Retained Earnings 6,272 Dividends 6,496 Service Revenue 38,752 Rent Revenue 16,128 Rent Revenue 16,128 Salaries and Wages Expense 20,272 Supplies Expense 2,016 Rent Expense 13,440 Insurance Expense 1,680 Depreciation Expense 1,344 $91,728 $91,728 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. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit 1. (To close revenue accounts.) 2. (To close expense accounts.) 2. (To close expense accounts.) 3. (To close net income/(loss).) 4. (To close dividends account.) Save for Later Attempts: 0 of 1 used Submit