Brett Timon Enterprises had the following accounts and normal balances listed on its adjusted trial balance: Service Revenue, $21,400: Salaries Expense. $6.200; Rent Expense, $4.500: Advertising Expense, $2.300; Timon, Withdrawals, $5.900. Journalize the closing entries for Timon 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 Close all the expense accounts for the period Date Accounts and Explanation Debit Credit Dec. 31 Close Income Summary Date Accounts and Explanation Debit Credit Dec. 31 Close withdrawals Date Accounts and Explanation Debit Credit Dec. 31