Exercise C-09 On December 31, the adjusted trial balance of Splish Brothers Inc. shows the following selected data: Accounts receivable Interest expense $9,230 12,670 Service revenue Interest payable $107,100 6,950 Analysis shows that adjusting entries had been made, and included above, for (1) $9,230 of services performed but not billed, and (2) $6,950 of accrued but unpaid interest Your answer is partially correct. Try again. Prepare the closing entries for the temporary accounts at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually If no entry is required, select "No Entry for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit y. Dec. 31 Sales revenue 107100 107100 Income summary (To close revenue account) X Dec. 31 Interest expense 12670 12670 Income tax expense (To close expense account) SHOW LIST OF ACCOUNTS SHOW ANSWER O HT re to search