Exercise 4-20 Selected year-end account balances from the adjusted trial balance as of December 31, 2017, 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 $53,000 Accounts Payable 114,800 Accumulated Depreciation-Equipment 22,900 Unearned Rent Revenue Service Revenue 183,800 6,200 Rent Revenue Rent Expense 3,600 Retained Earnings 61,800 Supplies Expense 1,400 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 0 for the amounts.) Debit Date Account Titles and Explanation Dec. 31