An alphabetical list of the adjusted account balances (all accounts have normal balances) at August 31, 2021, for Blos Lanes is as follows: Accounts payable $9,200 Notes payable $25,000 Accounts receivable 10,980 Prepaid insurance 820 Accumulated depreciation-equipment 18,600 Service revenue 36,200 Cash 19,340 Supplies 740 Depreciation expense 9,300 Supplies expense 7,845 Equipment 83,545 T. Williams, capital 85,500 Insurance expense 4,100 T. Williams, drawings 18,500 Interest expense 1,400 Unearned revenue 980 Prepare the closing entries at August 31, 2021. (Credit account titles are automatically indented when amount is entered. D manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before