Selected accounts for Cullumber's Salon at December 31, 2021, are presented below. A. Cullumber, Capital Dr. Cr. A. Cullumber, Drawings Dr. Cr. Dr. Dr. Dr. Dr. 1,000 Service Revenue Salaries Expense 20,100 Rent Expense 6,900 Supplies Expense 7,500 Cr. Cr. Cr. Cr. 30,600 51,100 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 Dec. 31 Dec. 31 (To close revenue account) < < (To close expense accounts) (To close income summary) (To close drawings account) Debit Credit Post beginning balances and the entries. (Post entries in the order of journal entries presented in the previous part. For balances ending in 0 select bal for the date and 0 for the amount for the normal balance of the account.) Income Summary < A. Cullumber, Capital A. Cullumber, Drawings Service Revenue Salaries Expense Rent Expense Supplies Expense [II]