Brett Taka Enterprises had the following accounts and normal balances listed on its December 31 st adjusted trail b Advertising Expense, \$2,500; and Dividends, \$4,400. Journalize the closing entries for Taka Enterprises. (Record debits first, then credits. Select the explanation on the le applicable, use only the account names provided in the problem statement, and the Income Summary or the Retaine cember 31 st adjusted trial balance Service Revenue, $19,400; Salaries Expense, $6,800, Rent Expense, $3,700 ject the explanation on the last line of the journal entry table. Check your spelling carefully and do not abbreviate. If ome Summary or the Retained Earnings account.) Start by closing revenues