The unadjusted trial balance and the income statement amounts from the December 31, 2020, adjusted trial balance of Emerson Portraits Ltd. are provided. (Click the icon to view the adjusted trial balance and income statement from the worksheet.) Journalize the adjusting and closing entries of Emerson Portraits Ltd. at December 31, 2020. There was only one adjustment to Service Revenue. Adjusted Trial Balance Post the adjusting entry for the Service Revenue account. (Record debits first, then credits. Enter explanations on the last line of the journal.) Adjust the Salary Expense account. Adjust the Rent Expense account. Adjust the Depreciation Expense account. Adjust the Depreciation Expense account. First, close the revenue account. Finally, close the Dividends account