The ledger of Cullumber Corporation has the following account balances at the company's first year end of October 31, 2022. $3,180 4,590 5.820 220 $3,010 Accounts payable Accounts receivable Accumulated depreciation equipment Bank loan payable Cash Common shares Deferred revenue Depreciation expense Dividends declared Equipment Interest expense 6,900 16,570 22,100 3,060 1,940 180 Interest payable Prepaid rent Rent expense Salaries expense Salaries payable Service revenue Supplies Supplies expense Utilities expense 670 6,590 1,490 14,030 2,270 660 430 19,400 490 Debit Credi Date Account Titles and Explanation Oct. 31 (To close revenue account) Oct. 31 (To close expense accounts) Oct. 31 (To close income summary) Oct. 31 (To close dividends declared)