On December 31 2016 the Adjusted Trial Balance of the Yellin

On December 31 2016 the adjusted trial balance of the Yellin Personnel Agency shows the following selected data:
Accounts Receivable $8000
Service Revenue $60000
Interest Expense $10500
Interest Payable $3500
Utilities Expense $4800
Accounts Payable $2700
Analysis indicates that adjusting entries were made for (a) $8000 of service revenue earned but not billed (b) $3500 of accrued but unpaid interest and (c) $2700 of utilities expense accrued but not paid.
Instructions
(a) Prepare the closing entries at December 31 2016.
(b) Prepare the reversing entries on January 1 2017.
(c) Enter the adjusted trial balance data in T-accounts. Post the entries in (a) and (b) and rule and balance the accounts.
(d) Prepare the entries to record (1) the collection of the accrued revenue on January 8 (2) payment of the utility bill on January 10 and (3) payment of all the interest due ($4000) on January 15.
(e) Post the entries in (d) to the temporary accounts.
(f) What is the interest expense for the month of January 2017?