Below is an alphabetical list of the adjusted accounts of Crane Tour Company at its year end, December 31, 2021. All accounts live normal balances Accounts payable $7.370 Interest receivable $100 Accounts receivable 3,570 Interest revenue 1.100 Accumulated depreciation-equipment 15,000 Notes payable 40,000 Cash 4,500 Notes receivable 18470 Depreciation expense 10,000 Patents 15,010 Equipment 50,000 2.900 F. Crane, capital 17,310 Prepaid insurance Service revenue Short-term investments 65,070 F. Crane, drawings 33,000 2.700 1,500 Insurance expense Supplies 3,100 2,860 Interest expense 2.400 Supplies expense 760 Uneared revenue 3.500 Interest payable Additional information: 1. In 2022, $4,000 of the notes payable becomes due. 2. The note receivable is due in 2023. 3. On July 18, 2021, Fred Crane invested $ 3,700 cash in the business. Date Account Titles and Explanation Debit Credit Dec. 31 Interest Revenue 1100 Service Revenue 65030 66130 Income Summary (To close revenue accounts) 16730 Dec. 31 Income Summary 10000 Depreciation Expense 1500 Insurance Expense 2830 Interest Expense 2400 Supplies Expense Dec. 31 (To close income summary) 49400 Dec. 31 Income Summary 49400 F. Crane, Capital (To close drawings account) F. Crane, Capital Dec. 31. 2020 DOLCE IN >