SANDHILL COMPANY Adjusted Trial Balance August 31, 2024 Account Titles Debit Credit Cash $10,200 Accounts receivable 7,100 Equipment 9,700 Accumulated depreciationequipment $4,800 Accounts payable 3,200 Unearned revenue 1,400 S. Taylor, capital 37,000 S. Taylor, drawings 10,900 Service revenue 36,800 Rent revenue 5,400 Depreciation expense 3,200 Salaries expense 37,400 Utilities expense 10,100 $88,600 $88,600 Prepare the closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry isrequired,select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)