Closing Entries- Fill in the blanks Based on the Adjusted Trial Balance Below you will record journal entries for closing accounts for STEP 1 AND 4 ONLY. Record name of account (see trial balance above) and put in dollar amount (do not use comma). No dates Step 1 Date Account Tittle Debit Credit 1. 2. $ 3. 4.$ Step 4 Date Account Tittle Debit Credit 5. 6.$ 7. 8.$ Gray Electronic Repair Services Adjusted Trial Balance December 31, 2021 Account Title Debit Credit Cash $ 7,480.00 Accounts Receivable 3,700.00 Service Supplies 600.00 Furniture and Fixtures 3,000.00 Service Equipment 16,000.00 Accumulated Depreciation $ 720.00 Accounts Payable 9,000.00 Utilities Payable 1,800.00 Loans Payable 12,000.00 Mr. Gray, Capital 13,200.00 Mr. Gray, Drawing 7,000.00 Service Revenue 9,850.00 Rent Expense 1,500.00 Salaries Expense 3,500.00 Taxes and Licenses 370.00 Utilities Expense 1,800.00 Service Supplies Expense 900.00 Depreciation Expense 720.00 Totals $ 46,570.00 $ 46,570.00