Brett Taka Enterprises had the following accounts and normal balances listed on its December 31st adjusted trial balance: Service Revenue, $20,200; Salaries Expense, $7,300; Rent Expense, $3,100; Advertising Expense, $2,200; and Dividends, $5,800. Journalize the closing entries for Taka Enterprises. (Record debits first, then credits. Select the explanation on the last line of the journal entry table:) Start by closing revenues. Date Accounts and Explanation Debit Credit Dec. 31 Service Revenue 20200 Income Summary 20200