Record post-closing entry to close the revenue account using this information Account Name Debit Credit Cash $ 4,510 Accounts Receivable 1,700 Notes Receivable 1,250 Interest Receivable 10 Prepaid Insurance 250 Equipment 4,600 Accumulated Depreciation $ 25 Land 3,750 Accounts Payable 620 Deferred Revenue 1,200 Salaries and Wages Payable 400 Interest Payable 45 Income Tax Payable 273 Notes Payable (short-term) 4,000 Common Stock 9,000 Retained Earnings 0 Service Revenue 5,600 Interest Revenue 10 Salaries and Wages Expense 4,300 Fuel Expense 410 Insurance Expense 50 Depreciation Expense 25 Interest Expense 45 Income Tax Expense 273 Totals $21,173 $21,173