I need answer to #12 and #13. please see last two pictures for the questions. other pictures for info.

On January 1, 2021, the general ledger of Dynamite Fireworks includes the following account balances: Credit ts Accounts Cash Accounts Receivable Supplies Land Accounts Payable Common Stock Retained Earnings Totals Debit $ 25,200 6,600 4,500 64,000 eBook $ 4,600 79,000 16,700 $100,300 Print $100,300 ferences During January 2021, the following transactions occur: January 2 Purchase rental space for one year in advance, $10,200 ($850/month). January 9 Purchase additional supplies on account, $4,900. January 13 Provide services to customers on account, $26,980. January 17 Receive cash in advance from customers for services to be provided in the future, $5,100. January 20 Pay cash for salaries, $12,900. January 22 Receive cash on accounts receivable, $25,5eo. January 29 Pay cash on accounts payable, $5,400. The following information is available on January 31. Rent for the month of January has expired. Supplies remaining at the end of January total $4,200. By the end of January, $4,250 of services has been provided to customers who paid in advance on January 17 Unpaid salaries at the end of January are $4,820. No Date Account Title Debit Credit 1 Jan 02 10,200 Prepaid Rent Cash 10,200 2 Jan 09 4,900 Supplies Accounts Payable 4,900 3 Jan 13 26,900 Accounts Receivable Service Revenue 26.900 4 Jan 17 5,100 Cash Deferred Revenue 5.100 5 Jan 20 12.900 Salaries Expense Cash 12.900 6 Jan 22 Cash 25,500 Accounts Receivable 25,500 7 Jan 29 5,400 Accounts Payable Cash 5,400 8 Jan 31 850 Rent Expense Prepaid Rent 850 9 Jan 31 5,200 Supplies Expense Supplies 5,200 10 Jan 31 4.250 Deferred Revenue Service Revenue 4.250 11 Jan 31 4,820 Salaries Expense Salaries Payable 4,820 Journal entry worksheet 1 6 .... 7 8 9 10 11 12 13 Record the entry to close the revenue accounts. Note: Enter debits before credits. Date Account Title Debit Credit Jan 31 Record entry Clear entry View general journal Journal entry worksheet