NOVAK CORP. Trial Balance October 31, 2017 Debit Credit Cash $15,560 Accounts Receivable 1,720 Supplies 610 Prepaid Insurance 575 Equipment 4,910 Accumulated Depreciation $65 Notes Payable 4,910 Accounts Payable 2,180 Salaries Payable 1,510 Interest Payable 70 Unearned Service Revenue 540 Common Stock 11,810 Retained Earnings 1,470 Dividends 700 Service Revenue 14,990 Salaries Expense 5,510 Rent Expense 5,250 Supplies Expense 2,460 Insurance Expense 115 Depreciation Expense 65 70 Interest Expense Total 37,545 $37,545 After the first closing entry, what is the balance of the Service Revenue account? $ After the first and second closing entries to close the revenue and expense accounts have been posted, what is the balance of the Income Summary account? Indicate amount and whether the balance is a debit or a credit. $ to Retained Earnings for $ The fourth closing entry includes a What is the balance of Retained Earnings after the closing entries process is complete? Indicate amount and whether the balance is a debit or a credit. $