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Clippers Inc. Adjusted Trial Balance December 31 Account Debit Credit Cash $3,700 Supplies 5,220 Notes Payable $1,000 Salaries Payable 300 Common Stock 1,700 Retained Earnings 4,500 Dividends 500 Service Revenue 8,000 Salaries Expense 3,400 1,780 Insurance Expense Utilities Expense 900 Totals $15,500 $15,500 Record the closing entries for service revenue. Debit Credit Service Revenue $8,000 Retained Earnings $8,000