Use the following T-accounts to prepare the four journal entries required to close the books T-accounts Debit Service Revenue Date Income Summary To dose revenue account. Cash Bal 75,000 Service Revenue Bal 220,000 Advertising Expense Bal 12,000 Rent Expense Bal 18,000 Salaries Expense Bal 120,000 Dividends Bal 25,000 Retained Earnings Bal 30,000 Credit