S4-10 (similar to) Brett Teng Enterprises had the following accounts and normal balances listed on its December 31st adjusted trial balance: Service Revenue, $20,300; Salaries Expense, $6,900; Rent Expense, $3,800; Advertising Expense, $2,400; and Dividends, $4,800. Journalize the closing entries for Teng Enterprises. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Start by closing revenues. Date Dec. 31 Accounts and Explanation Debit Credit