Dividends Retained Earnings Bal 3,300 3300 R 17635 0 Bal Bal 0 Bal. 17635 Service Revenue Income Summary 23300 23,300 Bal. 0 Bal Cash Accounts Receivable B 2.100 Debit Credit Debit Credit Date Accounts and Explanation Date Accounts and explanation 5,665 23,300 Dec 31 Income Summary Dec. 31 Service Revenue 3,600 23,300 Salaries Expense Income Summary 100 Depreciation Expense - Furniture 425 Insurance Expense Utilities Expense 220 Rent Expense 1.200 Supplies Expense 120 Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit Summary 17,635 Dec. 31 Retained Earrings 3,300 Red Earning 17,635 Dividends 3.300