Record entry to transfer income or loss to retained earnings. a.Cash 12,600 b.Service revenue receivable 560 c.Prepaid insurance 560 d.Equipment 168,280 e.Accumulated depreciation, equipment 54,000 f.Accrued advertising payable 6,580 g.Contributed capital 112,000 h.Retained earnings, January 1 19,600 i.Service revenue 64,960 j.Salary expense 56,380 k.Depreciation expense 11,900 l.Insurance expense 280 m.Advertising expense 6,580