Indicate the accounts to be debited and credited when journalizing the transactions described below. DR CR Description 1. Close the Supplies Expense account 2. Accrue wages owed to employees at the end of the accounting period 3. Accrue depreciation expense for the period on office equipment 4. Close the Income Summary account (assume net loss) 5. Collect cash from customers previously billed on account 6. Owner donates Land to be used as future building site for office expansion. 7. Close the Service Revenue account 8. Supplies used during the period 9. Accrue the amount billed to clients for services performed 10. Cash collected before services are performed