Consider the following selected accounts from the records of Wolf Enterprises at December 31, 2021: (Click the icon to view the selected accounts and balances.) Read the requirement. Begin by preparing the closing entries for Wolf Enterprises. Record the entry to close out the revenue accounts. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Accounts Debit Credit Date (1) Dec 31 Data table Cost of services sold Accumulated depreciation Selling, general, and $ 14,200 Service revenue $ 32,400 41,300 Depreciation expense 4,400 Other revenue 1,100 administrative expenses 6,300 Dividends declared 900 Retained earnings, Income tax expense 500 December 31, 2020 2,300 Income tax payable 500