On January 1, 2021, the general ledger of Dynamite Fireworks includes the following account balances: Credit Accounts Cash Accounts Receivable Supplies Land Accounts Payable Common Stock Retained Earnings Totals Debit $24,500 5,900 3,800 57,000 $ 3,900 72,000 15,300 $91,200 $91,200 During January 2021, the following transactions occur: January 2 Purchase rental space for one year in advance, $8,100 ($675/month). January 9 Purchase additional supplies on account, $4,200. January 13 Provide services to customers on account, $26,200. January 17 Receive cash in advance from customers for services to be provided in the future, $4,400. January 20 Pay cash for salaries, $12,200. January 22 Receive cash on accounts receivable, $24,800. January 29 Pay cash on accounts payable, $4,700. 6. Record closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Answer is not complete. No Date General Journal Debit Credit 1 January 31, 2021 Service Revenue 30,600 Retained Earnings 30,600 X 2 January 31 2021 Retained Earnings 23 305 x