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Current Attempt in Progress The following information is from the Income Statement of the Sarasota Rental Shop for the year ending October 31, 2025: Service Revenue $11,200 Expenses Salaries and Wages Expense $3,400 Rent Expense 1,800 Depreciation Expense 2,700 Miscellaneous Expense 340 Total Expenses 8.240 Net Income $2,960 This is Sarasota's first year in business. Sarasota distributed dividends of $2,760 during the period. Prepare closing entries at December 31, 2025. (List all debit entries before credit entries. 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. Record journal entries in the order presented in the text.) No. Account Titles and Explanation Debit Credit 1