Marin Consulting, a proprietorship, has the following year-end account balances: Service Revenue $480,000; Salaries and Wages Expense $165,000; Rent Expense $81,000; Utilities Expense $37,000; and Owner's Drawings $62,000. Prepare the year-end closing entries. (Credit account titles are automatically indented when 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.) Account Titles and Explanation Service Revenue (To close revenue accounts.) (To close expense accounts.) (To close income summary.) (To close drawings.) Debit Credit 480000