Cash $5,000 Accounts Receivable 20,000 Supplies 18,000 Service Revenue 72,000 Accounts Payable 6,000 Salaries Expense 45,000 Equipment 80,000 Deferred Revenue 20,000 Common Stock 90,000 Retained Earnings 2,000 Dividends 12,000 Given the above data: when you close the revenue account or accounts. You would DEBIT [ Select] and you would CREDIT [ Select