On December 31, the adjusted trial balance of Cullumber Employment Agency shows the following selected data, Accounts Receivable $25,900 Service Revenue $93,300 Interest Expense 8,100 Interest Payable 1,900 Analysis shows that adjusting entries were made to (1) accrue $1.200 of service revenue and (2) accrue $1,900 interest expense (a) Your answer is correct Prepare the closing entries for the temporary accounts shown above at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem Date Account Titles and Explanation Debit Credit Service Reven 4/10 E Your answer is correct Prepare the closing entries for the temporary accounts shown above at December 31. (Credit account titles are automatically Indented when amount is entered. Do not Indent manually. Record journal entries in the order presented in the problem Date Account Titles and Explanation Debit Credit Dec 31 Service Rowere Income Suy ud (To close the revenue account) Income Sury 8.100 Dec 31 100 Interest (To close the expense account) Debit Prepare the reversing entries on January 1. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Credit Jan 1 Service Revente Accounts Receivable (To reverse the accrued service revenue) Interest Payable Interest Experte (To reverse the accrued interest expense) 4200 Jan 1 1500 e Textbook and Media List of Accounts Attempts: 1 of 3 used Post the entries in (a) and (b). (Post the entries presented in both the previous part) Accounts Receivable Dec 31 Adjusting 4,200 New Year Service Revenue New Year Interest Payable New Year Service Revenue