Need debit and credit

Brett Tilman Enterprises had the following accounts and normal balances listed on its December 31 st adjusted trial balance: Service Revenue, \$24,100; Salaries Expense, \$7,500; Rent Expense, \$3,200; Advertising Expense, $2,600; and Dividends, $8,800. Journalize the closing entries for Tilman Enterprises. (Record debits first, then credits. Select the explanation on the line of the joumal entry table.) Close Income Summary. Close dividends. Close dividends