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 $3.400 Notes payable $1,800 9,800 Rent expense 13,100 2.520 - Salaries expense 32,630 Accounts payable Accounts receivable Accumulated depreciation equipment Office expense B. Fairview, capital B. Falrview.drawings 5.900 610 14,932 Satarles payable Service revenue Supplies 66,000 6,700 200 Cash 2,600 Supplies expense 643 Depreciation expense 1.260 Travel expense 3.300 Equipment 12,600 Interest expense 529 Prepare closing entries for Nairb Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Credit Debit Account Titles and Explanation Dec. 31 (To close revenue accounts) Dec. 31 mints) (To close expense accounts) Dec. 31 (To close income summary) Dec. 31 (To close drawings account)