The Following Is the Adjusted Trial Balance for Tuttle Photography

The following is the adjusted trial balance for Tuttle Photography.
$\begin{array}{|l|r|r|}\hline\text { Account } &{\text { Debit }} &\text { Credit }\\\hline \text { Cash } & \$ 1,700 \\\hline \text { Accounts receivable } & 8,500 \\\hline \text { Supplies } & 100 \\\hline \text { Equipment } & 7,500 \\\hline \text { Accumulated } && \$ 2,000 \\\text { depreciation } & & \\\hline \text { Accounts payable } & & 1,200 \\\hline \text { Salary payable } & & 800 \\\hline \text { Unearned revenue } & & 600\\\hline \text { Capital } & & 3,400 \\\hline \text { Drawing } & 2,300 & \\\hline \text { Service revenue } & & 40,000 \\\hline \text { Salary expense } & 24,000 \\\hline \text { Supplies expense } & 2,300 \\\hline \text { Depreciation expense } & 1,600 \\\hline & \$ 48,000&\$48,000\\\hline\end{array}$ Using the information from the worksheet above,prepare the closing entry for Revenues.
$$\begin{array} { | l | r | r | } \hline \quad\quad\quad&\quad&\quad \\\hline \\\hline\end{array}$$