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

Supplies $24,320
Supplies Expense 4,560
Accounts Receivable 9,120
Dividends 16,720
Retained Earnings 53,200
Service Revenue 82,080
Salaries and Wages Expense 30,400
Utilities Expense 6,080
Rent Expense 13,680

Prepare the remaining closing entries at December 31. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)