Write the journal entries to close the following revenue and expense accounts listed in the Adjusted Trial Balance. When filling in the closing entry blanks, please type the account titles, exactly, as shown below. Adjusted Trial Balance Debit Credit Account Title 18,900 90 Service Revenue Utility Expense Rent Expense Salary Expense Supplies Expense Insurance Expense 2,485 13,550 1600 1,100 Total To close revenue, Debit and Credit To close expenses, Debit and Credit Credit Credit Credit Credit