Sandhill Company has the following year-end account balances on November 30, 2021: Service Revenue $40,000; Insurance Expense $2,500; Rent Expense $7,400; Supplies Expense $1,550; L. Wilfrid, Capital $40,000; and L. Wilfrid. Drawings $28,000. 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 titles and enter O for the amounts.) Date Account Titles and Explanation Nov. 30 Debit Credit (To close revenue account)