The unadjusted trial balance and the income statement amounts from the December 31, 2017, adjusted trial balance of Yosaf Portraits Ltd. are given below.

Requirement
Journalize the adjusting and closing entries of Yosaf Portraits Ltd. at December 31, 2017. There was only one adjustment to Service Revenue?

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Yosaf Portraits Ltd Trial Balance December 31, 2017 Unadjusted Trial Balance From the Adjusted Trial Balance 2 Account Title 3 Caslh 4 5 Equipment 6 Accumulated depreciation 10,200 1,100 32,100 rent 3,800 4,600 7 Accounts payable 8 Salary payable 9 Unearned service revenue 10 Income tax 11 Note payable, long term 12 Share capital 13 Retained earnin 14 Dividends 15 Service revenue 16 Salary e 17 Rent expense 18 Depreciation expense 19 Income tax expense 20 21 Net income 8,400 ble 10,000 8,700 1,300 1,000 12,800 19,500 4,900 1,400 300 1,600 8,200 11,300 4,000 1,200 49,600 49,600 19,500 19,500 19,500 23