LION Selected accounts for Kellerman Photography December 31, 2024, follow: Click the icon to view the selected accounts.) Requirements 1. Joumalize Kellerman Photography's closing entries at December 31, 2024 2 Determine Kellerman Photography's ending Relained Earnings balance at December 31, 2024 Requirement 1. Journalize Kellerman Photography's closing entries at December 31, 2024. (Record debits first, then credits. Select the explanation Start by closing revenues Date Accounts and explanation Debit Credit Dec 31 Service Revenue 40000 Clos (1) Income Summary 39000 To close rovonues Retained Earnings 50,000 Dividends Service Revenue 23,000 35,000 3,500 Salaries Expense Supplies Expense 33,900 3,200 1,000 Depreciation Expense-Furniture Depreciation Expense-Building 7,100 1,100