View Policies Current Attempt in Progress The adjusted account balances of Hobby Centre at July 31 are as follows: -/13 E Accounts Account Balances Accounts Account Balances Cash $25,000 Service revenue $203.000 Accounts receivable 39,000 Interest revenue 22,000 Supplies 18,000 Depreciation expense 41,000 Prepaid insurance 22,000 Insurance expense 20,000 Buildings 314,000 Salary expense 44,000 Accumulated depreciation-Buildings 134,000 Supplies expense 23,000 Accounts payable 33,000 Utilities expense 26.000 D. Fortier, Capital 209,000 D. Fortier, Drawings 29,000 C Prepare the end of the period closing entries for Hobby Centre. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)