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_____ and you would credit_________