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Use the following adjusted trial balance compiled for our company on December 31 of the current year to answer these questions. Debit Credit Cash $1,000 Accounts receivable $2,000 Equipment $3,250 Accounts payable $2.500 Common stock $1,500 Retained earnings ? Dividends $250 Service revenue $4,500 Salaries expense $1,100 Advertising expense $900 [ Select ] Select the correct closing entry for revenues from the table below: Debit Credit A Service revenue $3,000 Income summary $3,000 B Income summary $4.500 Service revenue $4.500 C Income summary $3.000 Service revenue $3,000 D Service revenue $4.500 Income summary $4,500