Listed below, in alphabetical order, are the account balances (after adjustments) from the general ledger of Nairb Company at December 31, 2021. All accounts have normal balances. Accounts payable Accounts receivable Accumulated depreciation-equipment Office expense B. Fairview, capital B. Fairview, drawings Cash Depreciation expense Equipment Interest expense $3,870 10,000 2,418 6,100 14,122 7,200 2,700 1,209 12,090 587 Notes payable Rent expense Salaries expense Salaries payable Service revenue Supplies Supplies expense Travel expense $2,200 13,100 30,860 580 64.900 200 644 3,400 Prepare closing entries for Nairb Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Prepare closing entries for Nairb Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 Dec. 31 (To close revenue accounts) Debit Credit Dec. 31 Dec. 31 (To close income summary) (To close drawings account)