It is December 31, 2017, and time to close the books. Journalize the following closing entries, with explanations, for Kaufman Services:
a. Service revenue, $15,000
b. A compound closing entry for all the expenses: Salaries, $3,500; Rent, $2,000; Advertising, $2,500
c. Income Summary
d. Brett Kaufman, Withdrawals, $3,200