Brett Terc Enterprises had the following accounts and nomal balances listed on its December 31st adusted trial balance: Service Revenue, $19.900; Salaries Expense, $7 400: Rent Expense, $3,000, Advertising Expense, $2.500; and Dividends, $4,900. Journalize the closing entries for Terc Enterprises. (Record debits first, then credits. Select the explanation on the last line of the joumal entry table.) Start by closing revenues Date Accounts and Explanation Debit Credit Dec. 31