Step 1 Date Account Tittle Debit Credit 1. Service Revenue 2. $ 9,850 3. Income summary 4.$ 9,850 2. Record journal entry for step 4 of the closing process. Step 2 Date Account Tittle Debit Credit x 5 Income summary 6 8,790 x 7 Rent Expense 8$ 1,500 x 9 Salaries Expense 10$ 3,500 x 11 Taxes and license expense 12$ 370 x 13. Utility expense 14$ 1,800 x 15 Service supplies expense 16.$ 900 X 17 Depreciation expense 18$ 720 Step 3 Date Account Tittle Debit Credit 19. 20. $ 21. 22.$ Step 4 Date Account Tittle Debit Credit 23. 24. $ 25. 26.$ Gray Electronic Repair Services Adjusted Trial Balance December 31, 2021 Account Title Debit Credit Cash $ 7,480.00 Accounts Receivable 3,700.00 Service Supplies 600.00 Furniture and Fixtures 3,000.00 Service Equipment 16,000.00 Accumulated Depreciation $ 720.00 Accounts Payable 9,000.00 Utilities Payable 1,800.00 Loans Payable 12,000.00 Mr. Gray, Capital 13,200.00 Mr. Gray, Drawing 7,000.00 Service Revenue 9,850.00 Rent Expense 1,500.00 Salaries Expense 3,500.00 Taxes and Licenses 370.00 Utilities Expense 1,800.00 Service Supplies Expense 900.00 Depreciation Expense 720.00 Totals $ 46,570.00 $ 46,570.00 Blank 1: Service Revenue Blank 2: 9,850 Blank 3: Income summary Blank 4: 9,850 Blank 5: Income summary Blank 6: 8,790 Blank 7: Rent Expense Blank 8: 1,500 Blank 9: Salaries Expense Blank 10: 3,500 Blank 11: Taxes and license expense Blank 12: 370 Blank 13: Utility expense Blank 14: 1,800 Blank 15: Service supplies expense Blank 16: 900 Blank 17: Depreciation expense Blank 18: 720 Blank 19: Blank 20: Blank 21: Blank 22: Blank 23: Blank 24: Blank 25: Blank 26: