what is the correct input for the service revenue and retained earnings for close entries? And explain please

Credits Debits $ 26,100 16,900 15,000 163,000 Accounts Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals $ 8,200 7,300 158,000 47,500 $221,000 $221,000 The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $149, 100, and on account, $59,700. 2. February 12 Collect on accounts receivable, $53,000. 3. April 25 Receive cash in advance from customers, $14,400. 4. May 6 Purchase supplies on account, $12,200. 5. July 15 Pay property taxes, $10,000. 6. September 10 Pay on accounts payable, $12,900. 7. October 31 Pay salaries, $138,600. 8. November 20 Issue shares of common stock in exchange for $42,000 cash. 9. December 30 Pay $4,300 cash dividends to stockholders. Insurance expired during the year is $8,500. Supplies remaining on hand at the end of the year equal $4,400. Provide services of $13,300 related to cash paid in advance by customers. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Prepare the journal entries for transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) No Date General Journal Credit January 09 Cash Accounts Receivable Service Revenue Debit 149,100 59,700 208,800 February 12 Cash Accounts Receivable 53,000 53,000 April 25 Cash 14,400 Deferred Revenue 14,400 May 06 12,200 Supplies Accounts Payable 12,200 5 July 15 10,000 Property Tax Expense Cash 10,000 6 September 10 12,900 Accounts Payable Cash 12,900 7 October 31 138,600 Salaries Expense Cash 138,600 November 20 42.000 Cash Common Stock 42,000 December 30 Dividends Cash OOO OOO OOO 000 4.300 4,300 10 December 31 8,500 Insurance Expense Prepaid Insurance 8,500 11 December 31 7,800 Supplies Expense Supplies 7,800 12 December 31 13,300 Deferred Revenue Service Revenue 13,300 13 December 31 208,800 X Service Revenue Retained Earnings 208.800 14 December 31 164,900 Retained Earnings Property Tax Expense Salaries Expense 10.000 138,600