An alphabetical list of the adjusted account balances (all accounts have normal balances) at August 31, 2024, for Crane Bowling Lanes is as follows: Accounts payable $10,600 Notes payable $27,400 Accounts receivable: 13,380 Prepaid insurance 2,020 Accumulated depreciation-equipment 21,000 Service revenue 47,900 Cash 20,340 Supplies 1,940 + Depreciation expense 11,700 Supplies expense 10,245 Equipment 85,945 T. Young, capital 67,790 Insurance expense 6,500 T. Young, drawings 20,900 Interest expense 3,900 Unearned revenue 2,180 Prepare the closing entries at August 31, 2024. (Credit account titles are automatically indented when 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.)