The adjusted trial balance as of December 31, 2015. for Brooks Consulting Company contains the following selected accounts. Adjusted Account Balances Debit Credit Service Fees Earned Rent Expense Salaries Expense Supplies Expense Depreciation Expense Retained Earnings E64,240 16,640 36,560 4,480 8,160 53,600 (a) Prepare entries to close these accounts in journal entry form. General Journal Description Debit Credit Dec. 31 (1) To close revenue account. Dec. 31 (2) Rent Expense Salaries Expense Supplies Expense Depreciation Expense To close the expense accounts