Crane Company ended its fiscal year on July 31, 2022. The company's adjusted trial balance as of the end of its fiscal year is as follows. Crane Company Adjusted Trial Balance July 31, 2022 No. Account Titles Debit Credit 101 Cash $9,200 112 Accounts Receivable 8,500 157 Equipment 16,200 158 Accumulated Depreciation-Equipment $7,400 201 Accounts Payable 4,700 301 Owner's Capital 52,700 306 Owner's Drawings 15,900 400 Service Revenue 64,300 711 Depreciation Expense 7,500 726 Salaries and Wages Expense 56,700 732 Utilities Expense 15,100 $129,100 $129,100 Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation July 31 July 31 (To close revenue accounts) July 31 (To close expense accounts) July 31 (To close net income/(loss)) To close drawingcl Debit Credit Screenshot