An alphabetical list of the adjusted account balances (all accounts have normal balances) at August 31, 2021, for Crane Bowling Lanes is as follows: $8.900 Notes payable $25,200 11,040 Prepaid insurance 820 Accounts payable Accounts receivable Accumulated depreciation-equipment Cash 18,600 36,600 Service revenue Supplies 19.680 740 9.300 Supplies expense 7,845 Depreciation expense Equipment 83,545 85,500 Insurance expense 4,100 T. Williams, capital T. Williams, drawings Unearned revenue 19.100 Interest expense 700 980 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 for the amounts.) Date Account Titles and Explanation Debit Credit Date Account Titles and Explanation Debit Credit Aug. 31 (To close revenue accounts) Aug. 31 > (To close expense accounts) Aug. 31 (To close profit to capital) > Aug. 31 (To close drawings account)