At the end of its fiscal year, the adjusted trial balance of Oriole Company is as follows: ORIOLE COMPANY Adjusted Trial Balance July 31, 2021 Debit Credit Cash $3,370 Accounts receivable 11,490 Prepaid rent 8,500 Supplies 750 Equipment 19,950 Accumulated depreciationequipment $5,700 Patents 18,300 Accounts payable 4,255 Interest payable 750 Unearned revenue 2,050 Notes payable (due on July 1, 2023) 45,800 B. Oriole, capital 28,285 B. Oriole drawings 17,300 Service revenue 74,000 Interest revenue 320 Depreciation expense 2,850 Interest expense 3,000 Rent expense 18,550 Salaries expense 36,250 Supplies expense 20,850 $161,160 $161,160 Prepare the closing entries. (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 0 for the amounts.) Date Account Titles and Explanation Debit Credit July 31 enter an account title to close revenue accounts enter a debit amount enter a credit amount enter an account title to close revenue accounts enter a debit amount enter a credit amount enter an account title to close revenue accounts enter a debit amount enter a credit amount (To close revenue accounts) July 31 enter an account title to close expense accounts enter a debit amount enter a credit amount enter an account title to close expense accounts enter a debit amount enter a credit amount enter an account title to close expense accounts enter a debit amount enter a credit amount enter an account title to close expense accounts enter a debit amount enter a credit amount enter an account title to close expense accounts enter a debit amount enter a credit amount enter an account title to close expense accounts enter a debit amount enter a credit amount (To close expense accounts) July 31 enter an account title to close profit to capital enter a debit amount enter a credit amount enter an account title to close profit to capital enter a debit amount enter a credit amount (To close profit to capital) July 31 enter an account title to close drawings account enter a debit amount enter a credit amount enter an account title to close drawings account enter a debit amount enter a credit amount