Consider the following selected accounts from the records of Sunnydale Enterprises at December$31,2018$

Begin by preparing the closing entries for Sunnydale Enterprises. Record the entry to close out the revenue accounts. $($Record debits$$ ?first, then credits. Exclude explanations from any journal$$ ?entries.$$

Data table I Cost of services sold. Accumulated depreciation Selling, general, and 15,000 Service revenue. 32,000 41,900 Depreciation expense 4,700 Other revenue 400 administrative expenses 6,100 Dividends declared 600 Retained earnings, Income tax expense. . . 400 December 31, 2017 2,900 Income tax payable 1,200