Current Attempt in Progress The adjusted trial balance for Clark Golf Club at its October 31, 2024, year and included the following: Debit Credit Cash Prepaid expenses Equipment $7,800 4,100 74,000 Accumulated depreciation-equipment $17,000 Accounts payable 15,700 Unearned revenue 2,400 N. Clark, capital 72,700 N. Clark, drawings 45,500 Service revenue 130,300 Repairs expense 22,900 Rent expense 11.500 Salaries expense 72,300 Prepare 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 O for the amounts. List all debit entries before credit entries) Date Account Titles Od. 31 Oct. 31 (To close revenue account) Oct. 31 To close expense accounts) Oct. 31 (To close income summary To close drawings account) Debit Credit