Question 1 of 2 < -/10 Current Attempt in Progress Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Concord Corporation is provided below. Debit Credit Accounts Receivable $56,630 Dividends 20,510 Depreciation Expense 10,300 Equipment 165,980 Salaries and Wages Expense 71,060 Accounts Payable $41,340 Accumulated Depreciation-Equipment Unearned Rent Revenue 89,540 17,860 Service Revenue 143,360 Rent Revenue 4,840 Rent Expense 2,810 Retained Earnings 48,200 Supplies Expense 1,090 Prepare closing 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 O for the amounts.) Date Account Titles and Explanation Dec. 31 Debit Credit: Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income to retained earnings) (To close dividends to retained earnings)