Selected accounts for S. Mulder Snap Photography at December 31, 2021 are presented below: S. Mulder, Capital Dec. 31 31,000 S. Mulder, Drawings Dec. 31 5.000 Service Revenue Dec. 31 73,000 Supplies Dec 31 2,600 Prepaid Expense Dec 31 2.500 Supplies Expense Dec. 31 4.600 Utilities Expense Dec. 31 1,600 Repairs Expense Dec. 31 3.200 Rent Expense Dec. 31 15,000 Salaries Expense Dec. 31 16.000 Notes Payable Dec. 31 3,200 Accounts Payable Dec. 31 16.000 Prepare the closing entries to close the appropriate accounts. (List the debits first and then the credits. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31