Current Attempt in Progress Your answer is partially correct Coronado Corporation reports the following adjusted account balances, shown in alphabetical order, at the end of its fiscal year, February 28, 2021 Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Common shares Depreciation expense Dividends declared Equipment Fees earned Income tax expense 12,700 28,100 5,200 18,000 20,200 4,200 2,000 23,800 89.900 4,700 Income tax payable Insurance expense Prepaid insurance Rent expense Retained earnings Salaries expense Salaries payable Supplies Supplies expense Utilities expense 4,700 3.600 2.200 5.700 21,300 47,000 3,100 1,000 3.800 2.300 Prepare the closing journal entries. (List all debit entries before credit entries. Credit account tittles 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.) Date Account Titles and Explanation Debit Credit Feb. 28 (To close revenue account.) 28 I (To close expense accounts.) 28 (To close net income/(loss).) 28 (To close net income/(loss).) 28 (To close dividends.)