Pharoah Company has the following year-end account balances on November 30, 2021: Service Revenue $39,000, Insurance Expense $2,900: Rent Expense $7,800, Supplies Expense 51.450; L. Wilfrid. Capital $44,000, and L. Wilfrid, Drawings $30,000 Prepare the 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 tities and enter for the amounts) Date Account Titles and Explanation Debit Credit Nov. 30 (To close revenue account) Nov. 30 (To close expense accounts) Nov. 30 (To close income summary) Nov. 30 To close drawings account) Calculate the balance in L Wilfrid. Capital after the closing entries are posted Closing balance 5