The adjusted normal account balances of the Wellness Center at Decmeber 31 are as follows:

Accounts		Accounts Balances		Accounts		Accounts Balances
Cash		$19,500		Service Revenue		$107,000
Accounts Receivable		15,000		Interest Revenue		8,500
Supplies		4,000		Depreciation Expense		25,000
Prepaid Insurance		8,000		Insurance Expense		6,000
Buildings		300,000		Salaries and Wages Expense		40,000
Accumulated depreciationBuildings		120,000		Supplies Expense		8,000
Accounts Payable		19,000		Utilities Expense		13,000
Owners Capital		195,000
Owners Drawings		11,000

Prepare the year-end closing entries for the Wellness Center. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
July 31
	(To close revenue accounts.)
July 31
	(To close expense accounts.)
July 31
	(To close net income to capital.)
July 31
	(To close drawings to capital.)