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 $2,200 Rent expense 13,100 Salaries expense 30,860 Salaries payable 580 Service revenue 64.900 Supplies 200 Supplies expense 644 Travel expense 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 Debit Credit (To dose revenue accounts) Dec, 31 Dec. 31 (To close income summary) Dec. 31 (To dose drawings account)