Selected accounts for Sunlands Salon at December 31, 2021, are presented below.

A. Sunland, Capital
Dr.	Cr.
	31,000

A. Sunland, Drawings
Dr.	Cr.
1,300

Service Revenue
Dr.	Cr.
	49,600

Salaries Expense
Dr.	Cr.
21,900

Rent Expense
Dr.	Cr.
7,200

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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31	Income SummaryA. Sunland, CapitalA. Sunland, DrawingsNo EntryService RevenueRent ExpenseSalaries ExpenseSupplies Expense
	Income SummaryA. Sunland, CapitalA. Sunland, DrawingsNo EntryService RevenueRent ExpenseSalaries ExpenseSupplies Expense
	(To close revenue account)
Dec. 31	Income SummaryA. Sunland, CapitalA. Sunland, DrawingsNo EntryService RevenueRent ExpenseSalaries ExpenseSupplies Expense
	Income SummaryA. Sunland, CapitalA. Sunland, DrawingsNo EntryService RevenueRent ExpenseSalaries ExpenseSupplies Expense
	Income SummaryA. Sunland, CapitalA. Sunland, DrawingsNo EntryService RevenueRent ExpenseSalaries ExpenseSupplies Expense
	Income SummaryA. Sunland, CapitalA. Sunland, DrawingsNo EntryService RevenueRent ExpenseSalaries ExpenseSupplies Expense
	(To close expense accounts)
Dec. 31	Income SummaryA. Sunland, CapitalA. Sunland, DrawingsNo EntryService RevenueRent ExpenseSalaries ExpenseSupplies Expense
	Income SummaryA. Sunland, CapitalA. Sunland, DrawingsNo EntryService RevenueRent ExpenseSalaries ExpenseSupplies Expense
	(To close income summary)
Dec. 31	Income SummaryA. Sunland, CapitalA. Sunland, DrawingsNo EntryService RevenueRent ExpenseSalaries ExpenseSupplies Expense
	Income SummaryA. Sunland, CapitalA. Sunland, DrawingsNo EntryService RevenueRent ExpenseSalaries ExpenseSupplies Expense
	(To close drawings account)

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
Bal.Clos.		Bal.Clos.