Journalize the closing entries:

A) Journal entry to Close revenues

B) Journal entry to close all expense accounts for the period

C) Close Income Summary

Brett Thompson Enterprises had the following accounts and normal balances listed on its December 31st adjusted trial balance: Service Revenue, $19,900, Salaries Expense, $6,900; Rent Expense, $4,500 Advertising Expense, $2,200; and Dividends, $4,700