i need the entry to close the revenue accounts

On January 1, 2021, Red Flash Photography had the following balances: Cash, $27,000; Supplies, $9,500, Land, $75,000; Deferred Revenue, $6,500; Common Stock $65,000; and Retained Earnings, $40,000. During 2021, the company had the following transactions: 1. February 15 Issue additional shares of connon stock, $35,000. 2. May 20 Provide services to customers for cash, $50,000, and on account, $45,000. 3. August 31 Pay salaries to employees for work in 2021, $30,000. 4. October 1 Purchase rental space for one year, $27,000. 5. November 17 Purchase supplies on account, $37,000. 6. December 30 Pay dividends, $3,500. The following information is available on December 31, 2021: 1. Employees are owed an additional $5,500 in salaries. 2. Three months of the rental space has expired. 3. Supplies of $6,500 remain on hand. 4. All of the services associated with the beginning deferred revenue have been performed. Statement of Balance Sheet Requirement General Journal General Trial Balance Ledger Income Statement Income Statement Prepare the journal entries for transactions. (If no entry is required for a particular transaction/event, select "No journal entry required" in the first account field.). Journal entry worksheet 8 ***** 10 Record the entry to close the revenue accounts. Note: Enter debits before credits. Date Account Title Dec 31 Service Revenue Retained Earnings Record entry Clear entry 11 Debit 12 13 Credit View general journal