Use the following income statement for the year 2021 for Belle Company to prepare entries to close the revenue and expense accounts for the company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Service revenue $85,000 Expenses Salaries and Wages Expense $40,000 Rent Expense 12.500 Advertising Expense 8.700 Total expenses 61.200 Net income (loss) $23.800 Account Titles and Explanation (To close revenue account.) (To close expense account.) Debit Credit