Credit $5,700 SUNLAND COMPANY Adjusted Trial Balance July 31, 2021 Debit Cash $3,130 Accounts receivable 11,490 Prepaid rent 8,500 Supplies 750 Equipment 19.950 Accumulated depreciation-equipment Patents 18,300 Accounts payable Interest payable Unearned revenue Notes payable (due on July 1, 2023) B.Sunland, capital B. Sunland drawings 16,600 Service revenue Interest revenue Depreciation expense 2.850 Interest expense 3,000 Rent expense 18.550 Salaries expense 36,950 Supplies expense 20,850 $160.920 4,315 750 2.050 45,400 28.285 74.100 320 $160,920 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 for the amounts:) Account Titles and Explanation Debit Credit Date July 31 (To close revenue accounts) July 31 (To close expense accounts) July 31 (To close profitto capital) July 31 To close drawings account)