Based on the adjusted trial balance below, which of the following journal entries is recorded correctly for closing revenues? Adjusted Trial Balance Green Neighbors Adjusted Trial Balance May 31, 20XX Accounts Debit Credit Cash $8,700.00 Accounts Receivable $4,400,00 Supplies: $200,00 Prepaid Insurance $2.400.00 Equipment $15,000.00 Accumulated Depreciation Accounts Payable $250.00 $14,000.00 Unearned Revenue Salaries and Wages Payable $400.00 $2.100.00 Common Stock $10,000.00 Service Revenue $7.700.00 Salaries and Wages Expense $2,100.00 Insurance Expense $600.00 Supplies Expense $800.00 Depreciation Expense $250,00 Total $34,450.00 $34,450 DR: Retained Earnings $7,700: CR Service Revenue $7,700 OOR: Service Revenue $7.700 CR Retained Earnings $7.700 O DR Service Revenue $7,700 CR Income Summary $7.700 O DR Income Summary $7.700; CR Service Revenue $7.700