- / 1 Current Attempt in Progress The ledger of Blossom Company contains the following balances: Owner's Capital $28,600, Owner's Drawings $2,200, Service Revenue $50,000, Salaries and Wages Expense $28,300, and Supplies Expense $6,400. The closing entries are as follows: (1) Close revenue accounts (2) Close expense accounts. (3) Close net income/loss) Close drawings Post the closing entries in the order presented in the problem and use the numbers as a reference. Salaries and Wages Expense Supplies Expense Service Revenue Owner's Drawings The adjusted trial balance columns of the worksheet for Sandhill Company are as follows. SANDHILL COMPANY Worksheet (partial) For the Month Ended April 30, 2020 Adjusted Trial Balance Account Titles Dr. Cr. Cash 10,400 Accounts Receivable 8.200 Prepaid Rent 2.400 Equipment 23.000 Accumulated Depreciation-Equip. 4,900 Notes Payable 5,800 Accounts Payable 5,200 Owner's Capital 28.440 Owner's Drawings 3,300 Service Revenue 15,600 Salaries and Wages Expense 11.000 Rent Expense 900 740 Depreciation Expense Interest Expense 60 Interest Payable 60 Totals 60,000 60.000