Cullumber Company shows the following balances in selected accounts of its adjusted trial balance.

Supplies $37,120

Supplies Expense 6,960

Accounts Receivable 13,920

Dividends 25,520

Retained Earnings 81,200

Service Revenue 125,280

Salaries and Wages Expense 46,400

Utilities Expense 9,280

Rent Expense 20,880

Prepare the remaining closing entries at December 31. (List all debit entries before credit entries. If no entry is required, select "No Entry" for
the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent
manuallv.)