The following is list of accounts each represented by letter(s). Where each box represents a journal entry line. In first box, G denotes Cash account, 3000 is the amount, D stands for debit. In second box: B denotes Accounts Receivable account, 2000 is the amount, D stands for debit. And in third box: GG denotes Service Revenues, 5000 is the amount, and C stands for credit. The letters are in capital. Don't use dollar sign, decimal point, comma, or space in any place. If in an entry requires more than one debit or credit accounts, first enter debit accounts (in order of dollar amount - large amount to small amount), then the credit accounts (in order of dollar amount - large amount to small amount). Question: The following is taken from Adjusted Trial Balance of Company. Provide journal entry to close expense accounts. Answer =