Current Attempt in Progress On December 31, the adjusted trial balance of Marin Inc. shows the following selected data: Accounts receivable Interest expense $9,780 12,850 Service revenue Interest payable $112,400 6,490 Analysis shows that adjusting entries had been made, and included above, for (1) $9,780 of services performed but not bille (2) $6,490 of accrued but unpaid interest. Prepare the closing entries for the temporary accounts at December 31. (Credit account titles are automatically indented w amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amo Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 Prepare the reversing entries on January 1. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Jan. 1 (To reverse revenue accrual) Jan. 1 (To reverse interest expense accrual) Prepare the entries to record (1) collection of the service revenue on January 10, and (2) the $6,490 payment of interest due on January 15. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Enter the adjusted trial balance data in the four accounts using Taccounts, and post the entries from (a), (b) and (d). (Post entries in the order of journal entries presented in the previous part.) Accounts Receivable Interest Payable Service Revenue Interest Expense