View Policies Current Attempt in Progress Crane Company shows the following balances in selected accounts of its adjusted trial balance. Supplies $31,200 Service Revenue $116,000 Supplies Expense 6,300 Salaries and Wages Expense 38.200 Accounts Receivable 12,400 Utilities Expense 9,000 Owner's Drawings 22,600 Rent Expense 17,700 Owner's Capital 76,000 Journalize the closing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Date Dec. 31 Service Revenud Debit Credit (To close revenue account)