The Following Is the Adjusted Trial Balance as of December

Essay

The following is the adjusted trial balance as of December 31, 2018 of Bravo Photography:
$\begin{array}{|l|c|c|}\hline \text { Account } & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 1,700 & \\\hline \text { Accounts Receivable } & 8,500 & \\\hline \text { Supplies } & 100 & \\\hline \text { Equipment } & 7,500 & \\\hline \text { Accumulated Depreciation-Equipment } & & \$ 2,000 \\\hline \text { Accounts Payable } & & 1,200 \\\hline \text { Salaries Payable } & & 800 \\\hline \text { Unearned Revenue } & & 600 \\\hline \text { Common Stock } & & 3,400 \\\hline \text { Dividends } & 2,300 & \\\hline \text { Service Revenue } & & 40,000 \\\hline \text { Salaries Expense } & 24,000 & \\\hline \text { Supplies Expense } & 2,300 & \\\hline \text { Depreciation Expense-Equipment } & 1,600 & \\\hline \text { Total } & \$ 48,000 & \$ 48,000 \\\hline\end{array}$ Provide the closing entry for revenues. Omit explanation.