The adjusted account balances of Oriole Centre at July $31$ are as follows:

Accounts

Cash $$27,000$

Service revenue $$217,000$

Accounts receivable $41,000$

Interest revenue $24,000$

Supplies $20,000$

Depreciation expense $43,000$

Prepaid insurance $24,000$

Insurance expense $22,000$

Buildings $316,000$

Salaries expense $46,000$

Accumulated depreciation$-$buildings $136,000$

Supplies expense $25,000$

Accounts payable $35,000$

Utilities expense $28,000$

D$.$ Robinson, capital $211,000$

D$.$ Robinson, drawings $31,000$

Prepare the end$-$of$-$year closing entries for Oriole 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.$)$