Prepare closing entries to close the accounts.

Selected accounts for Lee's Salon at December $31,2021,$ are presented below.

A$.$ Lee, Capital $$ A$.$ Lee, Drawings $$ Service Revenue

Dr$.$ Cr$.$ Dr$.$ Cr$.$ Dr$.$ Cr$.$

$30,0002,00050,000$

Salaries Expense $$ Rent Expense $$ Supplies Expense

Dr$.$ Cr$.$ Dr$.$ Cr$.$ Dr$.$ Cr$.$

$21,0006,0007,000$