The entry to close the revenue accounts is. Fitness Ctr Adjusted trial Balance Dec 31, 20x1 Account Cash A/R Supplies Debit Credit 20,000 35,000 14,000 PPD Ins 4,000 Buildings 391,000 A/D-Bids 111,000 A/P 21,000 Common Stock 120,000 Retained Earnings 90,000 Dividends 10,000 Service Revenue 225,000 Interest Revenue 5,000 Depreciation Expense 27,000 Salary Expense 51,000 Supplies Expense 20,000 Totals 572,000 572,000 Service Revenue 225,000 a) Interest Revenue 5,000 RE b) Total Revenue 230,000 RE 230,000 230,000 RE c) 230,000 Service Revenue 225,000 Interest Revenue 5,000 d) RE 230,000 Total Revenue 230,000