Listed below, in alphabetical order, are the account balances (after adjustments) from the general ledger of Carla Vista Company at December 31, 2024. All accounts have normal balances. Accounts payable $3,420 Notes payable $1,800 Accounts receivable 10,500 Office expense 5,500 Accumulated depreciation-equipment 2,428 Rent expense 10,800 B. Moore, capital 15,736 Salaries expense 34,368 B. Moore, drawings 6,600 Salaries payable 610 Cash 2,400 Service revenue 64,300 Depreciation expense 1,214 Supplies 200 Equipment 12,140 Supplies expense 722 Interest expense 550 Travel expense 3,300 Prepare closing entries for Carla Vista Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account title and enter O for the amounts. List all debit entries before credit entries.) Date Account Titles Dec. 31 Dec. 31 (To close revenue account) 0 0 Debit Credit Dec. 31 Dec. 31 (To close expense accounts) (To close Income Summary) (To close Drawings account) 0 Qu Acc Dra 0 0 0 0 Qu 08 Acc Dre 70 Ac V C Aw D M C