Supplies

Supplies Expense

Accounts Receivable

Dividends

Retained Earnings

Service Revenue

Salaries and Wages Expense

Utilities Expense

Rent Expense

$$36\mathrm{.}480$

$6,840$

$13,680$

$25\mathrm{.}080$

$79,800$

$123,120$

$45\mathrm{.}600$

$9\mathrm{.}120$

$20,520$

Prepare the remaining closing entries at December $31.($List all debit entries before credit entries. If no entry is required, select $"$No Ent the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not inden manually$)$

Date

Dec. $31$

Servlce Revenue

Income Summary

$($To close revenue account to Income Summary$)$

Debit

Credit

Account Titles and Explanation

Service Revenue

Income Summary

$($To close revenue account to Income Summary$)$

Income summary