An alphabetical list of the adjusted account balances (all accounts have normal balances) at August 31, 2021, for Carla Vista Bowling Lanes is as follows: Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Depreciation expense Equipment Insurance expense Interest expense $8,600 11,080 18,600 18.940 9,300 83,545 4,100 1.000 Notes payable Prepaid insurance Service revenue Supplies Supplies expense T. Williams, capital T. Williams, drawings Unearned revenue $25.700 820 36.400 740 7.845 85.500 19,500 980 Prepare the closing entries at August 31, 2021. (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) Date Account Titles and Explanation Debit Credit Aug. 31 to close revenue accounts) Aug. 31 v (To close expense accounts) Aug. 31 (To close profit to capital) Aug. 31 v V (To close drawings account)