Wildhorse Co. shows the following balances in selected accounts of its adjusted trial balance. Supplies $25,600 Supplies Expense 4,800 Accounts Receivable 9,600 Dividends 17,600 Retained Earnings 56,000 Service Revenue 86,400 Salaries and Wages Expense 32,000 Utilities Expense 6,400 Rent Expense 14,400 Prepare the remaining closing entries at December 31. (If no entry is required, select "No Entry for the enter o for the amounts. Credit account titles are automatically indented when the amount is enter manually.) 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)