View Policies Current Attempt in Progress Listed below, in alphabetical order, are the account balances (after adjustments) from the general ledger of Nairb Company at December 31, 2021. All accounts have normal balances. $ 3,650 Notes payable $ 2,200 11,100 Rent expense 13,160 Accounts payable Accounts receivable Accumulated depreciation equipment Office expense B. Fairview, capital 2,334 Salaries expense 34,003 6.100 Salaries payable 580 16,116 Service revenue 67.000 7,300 Supplies 200 B. Fairview, drawings Cash 2,700 Supplies expense 655 1.167 Travel expense 3.300 Depreciation expense Equipment Interest expense 11,670 585 Prepare closing entries for Nairb Company. (Credit account titles are automatically indented when the amount is entered not indent manually.) Date Account Titles and Explanation Debit Credit Debit Credit Date Account Tities and Explanation Dec. 31 Service Revenue 67000 Income Summary 67000 (To close revenue accounts) Dec. 31 Income Summary Office Experte Depreciation Expense interest Expense Rent Expense Salaries Expense Supplies Expense Travel Expense (To close expense accounts) MacBook Air Interest Expense Rent Expense Salaries Expense Supplies Expense I Travel Expense (To close expense accounts) 1 Income Summary B. Fairview, Capital (To close income summary) 1 8. Fairview, Capital B. Fairview, Drawings (To close drawings account) 1 Accounts