Current Attempt in Progress Presented below are selected account balances for Novak Co. as of December 31, 2025. Sales Returns and Allowances Sales Discounts Cost of Goods Sold Seliting Expenses Administrative Expenses income Tax Expense (To close accounts with debit balances) Prepare closing entries for Novak Ca on December 31, 2025. CCred w count tifles are automatically indented when amount is entered. Do not indent manualiy. If no entry is required, select "N. wiry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries] Income Tax Experse: (To close accounts with debit balances) 3. Income Summary Retained Earnings (To close net income / (loss)) 4. Retained Earnings: 18061 Dividends (To close dividends)