Notes payable $($due on July $1,2026)$

$46,100$

B$.$ Wildhorse, capital

$33,780$

B$.$ Wildhorse drawings

$17,600$

Service revenue

$76,100$

Interest revenue

$870$

Depreciation expense

$3,950$

Interest expense

$4,100$

Rent expense

$19,650$

Salaries expense

$37,150$

Supplies expense

Prepare the closing entries. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no ent required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

Date

Account Titles

Debit

Credit