The adjusted account balances of Hobby Centre at July 31 are as follows: Accounts Accounts Account Balances Cash Account Balances $20,000 34,000 Service revenue $168.000 Interest revenue 17,000 13,000 Depreciation expense 36,000 17,000 Insurance expense 15,000 Accounts receivable Supplies Prepaid insurance Buildings Accumolated depreciation-Buildings Accounts payable D. Fortier, Capital 309,000 Salary expense 39,000 129,000 Supplies expense 18.000 28.000 Utilities expense 21,000 204.000 D. Fortier. Drawings 24.000 Prepare the end of the period closing entries for Hobby Centre. (Credit occount titles are automatically Indented when the amount is entered. Do not indent manually. List oli debit entries before credit entries.) Date Account Titles and Explanation Debit Credit July 31