Journal Entries - Journal Entry Accounts Debit Credit a. Service Revenue 19,000 Income Summary 19,000 To close service revenue. b. Income Summary 10,000 Salaries Expense 3,700 Rent Expense 2,200 Advertising Expense 4,100 To close the expense accounts. c. Income Summary 9,000 Harvey Shurmann, Capital 9,000 To close income summary. d. Harvey Shurmann, Capital 3,400 Harvey Shurmann, Withdrawals 3,400 To close withdrawals. Print Done