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

Requirement
Journalize the adjusting and closing entries of Durkin Production Company at December 31. There was only one adjustment to ServiceRevenue.

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Durkin Production Company Unadjusted Trial Balance From the Adjusted Trial Balance Account 14,200 1,500 44,000 Prepaid rent Equipment Accumulated depreciation 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 Income tax expense Total 3,500 4,700 8,400 17,000 8,700 11,400 1,100 13,300 19,600 4,700 1,500 2,300 600 1,200 67,000 67,000 970019.600