Willis Company has the following year-end account balances on April 30, 2014: Service Revenue…

Willis Company has the following year-end account balances on April 30, 2014: Service Revenue $53,800; Rent Revenue $12,000; Salaries Expense $19,400; Depreciation Expense $8,000; Supplies Expense $3,500; B. Willis, Capital $97,000; and B. Willis, Drawings $18,000. Prepare the closing entries for Willis Company?