The unadjusted trial balance and income statement amounts from the December 31 adjusted trial balance of Emerson Production Company follow:

Requirement
1. Journalize the adjusting and closing entries of Emerson Production Company at December 31. There was only one adjustment to Service Revenue.

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Emerson Production Company Unadjusted Trial Balance From the Adjusted Trial Balance Account Cash Prepaid rent Equipment Accumulated depreciation-equipment Accounts payable Salary payable Unearned service revenue Income tax payable Notes payable, long-term Common stock Retained earnings Dividends Service revenue Salary expense Rent expense Depreciation expense-equipment 13,690 1,500 42,000 3,200 4,300 9,100 11,000 8,300 15,090 14 13.400 19,700 ,500 1300 5,300 1,800 800 1.400 9.300 9,300 19,700