On January 1, 2021, Red Flash Photography had the following balances: Cash, $14,000; Supplies, $8,200; Land, $62,000; Deferred Revenue, $5,200; Common Stock $52,000; and Retained Earnings, $27,000. During 2021, the company had the following transactions:

1.		February		15		Issue additional shares of common stock, $22,000.
2.		May		20		Provide services to customers for cash, $37,000, and on account, $32,000.
3.		August		31		Pay salaries to employees for work in 2021, $25,000.
4.		October		1		Purchase rental space for one year, $14,000.
5.		November		17		Purchase supplies on account, $24,000.
6.		December		30		Pay dividends, $2,200.

The following information is available on December 31, 2021:

Employees are owed an additional $4,200 in salaries.

Three months of the rental space has expired.

Supplies of $5,200 remain on hand.

All of the services associated with the beginning deferred revenue have been performed.

Record the closing entry to close revenue accounts

I am having trouble finding the debit and credit for service revenue and retained earnings to be able to close the revenue accounts.