Listed below, in alphabetical order, are the account balances (after adjustments) from the general ledger of Oriale Company at December 31, 2024. All accounts have normal balances. Prepare closing entries for Oriole Company, (Credit account titles are outomaticolly indented when the 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.) (To close expense accounts) Dec. 31 (To close Income Summary) Dec. 31 (To close Drawings account)