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Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Tippy Corporation is provided below. Debit Credit Accounts Receivable $72,600 Dividends 26,300 Depreciation Expense 13,200 Equipment 212,800 Salaries and Wages Expense 91,100 Accounts Payable $53,000 Accumulated DepreciationEquipment 114,800 Unearned Rent Revenue 22,900 Service Revenue 183,800 Rent Revenue 6,200 Rent Expense 3,600 Retained Earnings 61,800 Supplies Expense 1,400 (a) V Your answer is correct. Pre pa re closing e ntries. {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 0 for the amounts.) Date Account Title: and Explanation Debit Credit Dec. 31 Service Revenue 183800 Rent Revenue 6200 Income Summary 190000 (To close revenue account) Dec. 31 Income Summary 109300 Depreciation Expense 13200 Salaries and Wages Expense 91100 llli Iii Rent Expense : S E : Supplies Expense |:| 1400 E E (To close expense accounts) Dec. 31 Income Summary 30700 Retained Earnings 80700 (To close net income to retained earnings) Dec. 31 Retained Earnings 26300 Dividends 26300 Ii Ii (To close dividends to retained earnings) (b) 5 Your answer is partially correct. Determine the post-closing balance in Retained Earnings. (Post entries in the order of journal entries presented in the previous part) Retained Earnings Dec. 31 v 28400.00 $ 66,740.00 ll