Selected accounts of Beam Electrical, Inc., at April 30, 2018, follow. (Click the icon to view the accounts.) Read the tequirements Requirement 1. Prepare the entity's closing entries. Begin by closing out the revenue accounts. (Record debits first, then credits. Exclude explanations from any jounal entries.) Journal Entry Credit Debit Accounts Date Apr - X iData Table Common stock. $ 14,000 $ 19,000 Accounts receivable 127,000 Retained earnings Service revenue 12,600 1,300 Unearned revenues 2,000 Salaries payable Salaries expense 2,300 23,600 Depreciation expense Accumulated depreciation 32,300 Rent expense. 5,100 9,000 Supplies expense. 2,400 Dividends. . . 800 Supplies.. Interest revenue 2,100 Interest expense. 3,100