It is December 31 and time for you to close the books. 

Requirement 

1. Journalize the closing entries for Brett Kauffman Enterprises:

a. Dividends, \($9,000\)

b. Service revenue, \($24,300\)

c. Make a single closing entry for all the expenses: Salary, \($6,600\); Rent, \($3,600\): Advertising, \($3,300\)

d. Income summary