Selected accounts for Crane's Salon at December 31, 2021, are presented below. A. Crane, Capital Dr. A. Crane, Drawings Cr. 29,500 Dr. Cr. 3,300 Dr. Service Revenue Cr. 49,700 Dr. Salaries Expense 19,900 Dr. Rent Expense 5,700 Supplies Expense Cr. Cr. Dr. Cr. 6,200 Prepare closing entries to close the accounts. (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 Dec. 31 Dec. 31 (To close revenue account) Debit Credit Activat (To close expense accounts)