The following is the adjusted trial balance as of December 31, 2015 of Martin Watch Company: 
Provide the closing entry for Service Revenue.
Definitions:
Sexual Harassment
Unwanted or inappropriate sexual advances or remarks, often creating a hostile or offensive work environment.
Senior Managers
High-level executives who oversee the operations of a company or specific departments, responsible for strategic planning and decision-making.
Liable
Legally responsible or accountable, typically in the context of financial or legal obligations.
Detailed Workings
Refers to the intricate details or processes involved in how something operates, functions, or is constructed.
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