23) Use the following information for the year 2017 for Belle Company to prepare the four closing entries for the company: Service revenue Expenses: $85,000 Salaries and Wages Expense Rent Expense Advertising Expense $40,000 12,500 8,650 10,000 Owners Drawings 24) During the weekend of Sept. 25-27, 2015, Apple sold 13 million iPhone 6S and iPhone 6S Plus phones. Each phone had been accounted for in Apple's inventory at their manufacturing cost of $349 and were sold for $649. Assuming that all 13 million phones were sold on account please write the journal entry needed to record the revenue