SF4-11 (book/static) BQ Josh's Pool Service had the following selected accounts and normal balances listed on its December 31 adjusted trial balance: Click the icon to view the accounts and balances.) Journalize the closing entries for Josh's Pool Service. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Start by closing revenues Date Accounts and Explanation Debit Credit Dec. 31 Data Table $ 65,000 $ 29.000 4.300 126,000 31,000 900 47,000 Service Revenue Accounts Payable Salaries Expense Common Stock Utilities Expense Cash Depreciation Expense-Equipment Land 110,000 19,000 19,000 Insurance Expense Retained Earnings Supplies Expense Equipment Dividends Office Supplies Salaries Payable Accumulated Depreciation Equipment 32,000 950 6,500 3.100 50,000 21,000 Print Done