Selected accounts for Cullumber's Salon at December 31, 2021, are presented below. A. Cullumber, Capital Dr. Cr. 30,600 A. Cullumber, Drawings Dr. Cr. 1,000 Service Revenue Dr. Cr. 51,100 Salaries Expense Dr. Cr. 20,100 Rent Expense Dr. Cr. 6,900 Supplies Expense Dr. Cr. 7,500 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 Ofor the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31 (To close revenue account) Dec. 31 >