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The adjusted account balances of Hobby Centre at July 31 are as follows: Accounts Account Balances Account Balances $25,000 Cash $203,000 Accounts receivable 39,000 22,000 18,000 41.000 Supplies Prepaid insurance Accounts Service revenue Interest revenue Depreciation expense Insurance expense Salary expense Supplies expense Utilities expense 22.000 20,000 Buildings 314,000 44,000 Accumulated depreciation-Buildings 134,000 23,000 Accounts payable 33,000 26,000 D. Fortier, Capital 209.000 D. Fortier, Drawings 29,000 Prepare the end of the period closing entries for Hobby Centre. (Credit account titles are automatically indented when the dmount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit July 31 (To close revenue accounts to income summary.) July 31 (To close expense accounts to income summary.) July 31 (To close income summary account to capital.) July 31 (To close drawings to capital.)