Selected year-end account balances from the adjusted trial balance as of December 31, 2017, for Indigo Corporation is provided below. Debit Credit Accounts Receivable $65,340 Dividends 23,670 Depreciation Expense 11,880 Equipment 191,520 Salaries and Wages Expense 81,990 Accounts Payable $47,700 Accumulated Depreciation-Equipment 103,320 Unearned Rent Revenue 20,610 Service Revenue 165,420 Rent Revenue 5,580 Rent Expense 3,240 Retained Earnings 55,620 Supplies Expense 1,260 Prepare closing entries. (credit account titles are automatically indented when the amount is entered. Do not indent manually. account titles and enter 0 for the amounts.) Date Account Titles and Explanation Dec. 31 (o close revenue account) Dec. 31