At the end of its fiscal year, the adjusted trial balance of Pharoah Company is as follows: Unearned revenue 3,750 Notes payable (due on July 1, 2026) 46,700 B. Pharoah, capital B. Pharoah drawings 18,200 Service revenue 76,700 Interest revenue 1,170 Depreciation expense Interest expense Rent expense 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. List all debit entries before credit entries.)