8. The follving account balances were drawn from the adjusted trial balance of Janson, Inc. Service revenue Operating expenses Accounts payable Unearned revenue Dividends Retained earnings $ 700 400 600 100 200 1,200 After the closing entries have been recorded and bsted, the balance in the retained earnings account would be $1,200. b. $1,600. c. $1,400. d. $1,300. a. 9. LMN experienced an accounting event that affected its financial statements as follows Assets Liab. + Equity Rev. Exp. Cash Flow Net Inc. + NA + NA + OA The general journal entry to record the event must have included a. A debit to an asset account and a credit to unearned revenue. b. A credit to an asset account and a debit to a revenue account. c. A debit to cash and a credit to revenue. d. A debit to cash and a credit to accounts receivable