Wildhorse Company has the following year$-$end account balances on November $30,2024$: Service Revenue $$37,000$; Insurance Expense $$2,600$; Rent Expense $$7,300$; Supplies Expense $$1,750$; L$.$ Anderson, Capital $$40,000$; and L$.$ Anderson, Drawings $$29,000.$

Prepare the 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 $O$ for the amounts. List all debit entries before credit entries.$)$