The Following Is the Adjusted Trial Balance as of December

The following is the adjusted trial balance as of December 31,2016 of Mason Photography:
$\begin{array}{|l|r|r|}\hline \text { Account } & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 1,700 & \\\hline \text { Accounts Receivable } & 8,500 & \\\hline \text { Supplies } & 100 & \\\hline \text { Equipment } & 7,50 &\\\hline\text { Accumulated Depreciation-Equipment } & & \$ 2,000 \\\hline \text { Accounts Payable } & & 1,200 \\\hline \text { Salaries Payable } & & 800 \\\hline \text { Unearned Revenue } & & 600 \\\hline \text { Common Stock } & & 3,400 \\\hline \text { Dividends } & 2,300 &\\\hline \text { Service Revenue } & & 40,000 \\\hline \text { Salaries Expense } & 24,000 & \\\hline \text { Supplies Expense } & 2,300 & \\\hline \text { Depreciation Expense-Equipment } & 1,600 & \\\hline \text { Total } & \underline{\$ 48,000} & \$ 448,000 \\\hline\end{array}$ Provide the closing entry for revenues.