Q8 The adjusted account balances of the Wellness Center at July 31 are as follows: Accounts Account Balances Accounts Cash $ 16,000 Service Revenue Account Balances $107,000 Accounts Receivable 15,000 Interest Revenue 8,500 Supplies 4,000 Depreciation Expense 25,000 Prepaid Insurance 8,000 Insurance Expense 6,000 Buildings 300,000 Salaries and Wages Expense 40,000 Accumulated Depreciation- Supplies Expense 8,000 Buildings 120,000 Utilities Expense 13,000 Accounts Payable 19,000 Owner's Capital 195,000 11,000 Owner's Drawings Instructions Prepare the end of the period closing entries for the Wellness Center.