At the end of its fiscal year, the adjusted trial balance of Cullumber Company is as follows: CULLUMBER COMPANY Adjusted Trial Balance July 31, 2021 Debit Credit Cash $ 3,280 Accounts receivable 11,470 Prepaid rent 8,500 Supplies 750 Equipment 19,950 Accumulated depreciation-equipment $5,700 Patents 18,300 Accounts payable 4,245 Interest payable 750 Unearned revenue 2,050 Unearned revenue 2,050 45,700 28,285 17,500 Notes payable (due on July 1, 2023) B. Cullumber, capital B. Cullumber drawings Service revenue Interest revenue Depreciation expense 74,600 320 2,850 Interest expense 3,000 Rent expense 18,550 Salaries expense 36,650 Supplies expense 20,850 $ 161,650 $ 161,650 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 Ofor the amounts.) Date Account Titles and Explanation Debit Credit July 31 (To close revenue accounts) July 31 >