Every answer i have seen for this problem uses the income summary account but mine doesnt give that as an option

3 On January 1, 2021, the general ledger of Dynamite Fireworks includes the following account balances Account Debit Credit Cash $24,000 Accounts receivable 6,200 Supplies 4,100 Land 60.000 Accounts Payable $4,200 Common stock 75,000 Retained Earnings 15.900 Totals 595, 100 595,100 eflook AR References During January 2021, the following transactions occur: January 2 Purchase rental space for one year in advance, $9,000 (3750/month) January 9 Purchase additional supplies on account, $4,500. January 13 Provide services to customers on account, $25,500 > January 17 Receive cash in advance from customers for services to be provided in the future, 54,700 January 20 Pay cash for salaries, $12,500 January 22 Receive cash on accounts receivable, $25,100 January 29 Pay cash on accounts payable, $5,000 The following information is available on January 31 Rent for the month of January has expired. Supplies remaining at the end of January total $3,800, By the end of January $3.950 of services has been provided to customers who paid in advance on January 17 Unpaid salaries at the end of January are $5,000. Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Date Account Title Credit Jan 31 Service Revenue Debit 30,450 30,450 000: No Journal Entry Required 100: Cash 120: Accounts Receivable 121: Allowance for Uncollectible Accounts Record et View general journal Journal entry worksheet 6 7 8 9 10 11 12 13 Record the entry to close the revenue accounts. Note: Enter debits before credits. Date Account Title Credit Debit 30,450 Jan 31 Service Revenue 30,450 125: Notes Receivable 130: Interest Receivable 135: Inventory 140: Supplies 145: Prepaid Rent Recorde View general journal 160: Land Journal entry worksheet 7 8 9 10 11 12 13 > Record the entry to close the revenue accounts. Note: Enter debits before credits, Date Account Title Debit Credit Jan 31 Service Revenue 30.450 30,450 163: Buildings 165: Equipment 166: Accumulated Depreciation 201: Accounts Payable 205: Salaries Payable 210: Utilities Payable Record e View general journal Journal entry worksheet Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Account Title Date Jan 31 Debit Credit Service Revenue 30,450 30,450 530: Utilities Expense 535: Bad Debt Expense 540: Interest Expense 545: Rent Expense 550: Income Tax Expense Record ei View general journal 0 1 ..... Record the entry to close the revenue accounts. Note: Enter debits before credits. Date Account Title Credit Jan 31 Service Revenue Debit 30,450 30.450 535: Bad Debt Expense 540: Interest Expense 545: Rent Expense 550: Income Tax Expense 600: Dividends Recorder View general journal