How to prepare the closing entry below.

Selected year-end account balances from the adjusted trial balance as of December 31, 2025, for Pronghorn Corporation is provided below. Accounts Receivable Dividends Depreciation Expense Equiprnent Salaries and Wages Expense Accounts Payable Accumulated DepreciationEquipment Unearned Rent Revenue Service Revenue Rent Revenue Rent Expense Retained Earnings Supplies Expense Debit $76,960 27,880 13,990 225,570 96,570 3,820 1,480 Credit $56,180 121,690 24,270 194,830 6,570 65,510 Prepare closing entries. (List all debit entries before credit entries. Credit account titles are auWnatically iMented 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 Dec. 31 (To close revenue accounts) Dec. 31 (To close expense accounts) Dec. 31 (To close net income to retained eamings) Dec. 31 (To close dividends to retained earnings) Credit