The adjusted account balances of Crane Centre at July 31 are as follows: Accounts Account Balances Accounts Account Balances Cash $24,000 Service revenue $196,000 Accounts receivable 38,000 Interest revenue 21,000 Supplies 17,000 Depreciation expense 40,000 Prepaid insurance 21,000 Insurance expense 19,000 Buildings 313,000 Salaries expense 43,000 Accumulated depreciation-buildings 133,000 Supplies expense 22,000 Accounts payable 32,000 Utilities expense 25,000 D. White, capital 208,000 D. White, drawings 28,000 Prepare the end-of-year closing entries for Crane Centre. (Credit account titles are automatically indented when the 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. List all debit entries before credit