Calculate the ending balances to update the t-accounts for the next accounting cycle. Be sure to enter all zero balances on the normal balance side and enter balances for permanent accounts! Retained Earnings Retained Earnings Dec. 31 16,600 27.900 Adj. Bal. Date Explanation Ref. Debit Credit Balance 5,700 Dec. 31 Balance 27,900 27,900 Dec. 31 5,700 33,600 Dec. 31 16,600 Income Summary Income Summary Dec. 31 7,200 17,400 Dec. 31 Date Explanation Ref. Debit Credit Balance 10,200 Bal. Dec. 31 17,400 17,400 Dec. 31 10.200 Dec. 31 7,200 10,200 Dec. 31 10,200 Pension Plan Assets Pension Plan Assets Dec. 31 26,800 Date Explanation Ref. Debit Credit Balance Dec. 31 26,800 Pension Plan Assets Pension Plan Assets Dec. 31 26,800 Date Explanation Ref. Debit Credit Balance Dec. 31 26,800 Service Revenue Service Revenue Dec. 31 18,200 18,200 Adj. Bal. Date Explanation Ref. Debit Credit Balance Balance 18,200 18,200 Dec. 31 18,200 Depreciation Expense-Equipment Depreciation Expense-Equipment Adj. Bal. 900 900 Dec. 31 Date Explanation Ref. Debit Credit Balance Balance 900 900 Dec. 31 900 Unearned Warranty Revenue Unearned Warranty Revenue 3,500 Dec. 31 Date Explanation Ref. Debit Credit Balance Dec. 31 3,500