The adjusted trial balance for Johnson Golf Club at its October $31,2024,$ year end included the following:

Repairs expense

$22,100$

$-/$

Debit

Credit

Cash

$$8,200$

Prepaid expenses

$4,700$

Equipment

$75,000$

Accumulated depreciation$-$equipment

$$16,200$

Accounts payable

$16,900$

Unearned revenue

$2,800$

N$.$ Johnson, capital

$71\mathrm{.}700$

N$.$ Johnson, drawings

$45\mathrm{.}500$

Service revenue

$131,000.$ Rent expense

$10,500$

Salaries expense

$72,600$

Prepare closing entries. $($Credit account titles are automatically indented when 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.$)$