ALLEN DELIVERY SERVICES Adjusted Trial Balance December 31, 2024 Debit Credit Accounts Payable Accounts Receivable $3,420 $2.400 Accumulated Depreciation - Equipment 15,408 Cash 13,700 D. Allen, Capital 8,200 D. Allen, Drawings 1,200 Equipment 32,100 Depreciation Expense 1.200 1,130 Insurance Expense Interest Expense 250 Interest Payable 130 Prepaid Insurance 1,800 Salaries Expense 12,000 Salaries Payable 1,000 Service Revenue 41.832 Supplies 700 Supplies Expense 1.520 Repairs Expense 890 Utilities Expense 1,100 $69.990 $69.990 Prepare closing entries for Allen Delivery Services. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date Account Titles Dec. 31 Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close Income Summary) Debit Credit