The adjusted account balances of Cullumber Centre at July 31 are as follows: Accounts Account Balances Accounts Account Balances Cash $25,000 Service revenue $203,000 Accounts receivable 39,000 Interest revenue 22,000 Supplies 18,000 Depreciation expense 41,000 Prepaid insurance 22,000 Insurance expense 20,000 Buildings 314,000 Salaries expense 44.000 Accumulated depreciation-buildings 134,000 Supplies expense 23,000 Accounts payable 33,000 Utilities expense 26,000 D. Harris, capital 209,000 D. Harris, drawings 29,000 Prepare the end-of-year closing entries for Cullumber 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 0 for the amounts. List all debit entries before credit entries.) Date Account Titles Debit Credit July 31 "To close revenue accounts.)\fThe adjusted trial balance for Mosley Brown Tiles at December 31, 2024, is as follows: MOSLEY BROWN TILES Adjusted Trial Balance December 31, 2024 Debit Credit Cash $32,200 Accounts receivable 26,300 Prepaid insurance 2,450 Prepaid rent 5.180 Supplies 3,950 Equipment 18,100 Accumulated depreciation-equipment $5,400 Furniture 25.300 Accumulated depreciation-furniture 4,320 Accounts payable 8,350 Salaries payable 13,000 Unearned revenue 6,340 Mortgage payable (due in 2040) 37,900 M. Brown, drawings 16,300 M. Brown, capital 57,350 Service revenue 35,000 Salaries expense 23,600/ 12 Depreciation expense 4,940 Rent expense 5.750 Insurance expense 2,000 Supplies expense 740 Advertising expense 850 $167,660 $167,660 Use the above adjusted trial balance to prepare a classified balance sheet as at December 31, 2024. (List Current Assets in order of liquidity. Use Property, Plant, and Equiment in order of Equiment and Furniture.) MOSLEY BROWN TILES Balance Sheet Assets $$ Liabilities and Owner's Equity\f