3. After adjustments at March 31, 20Y2, the end of the first full year of operations, the revenues were $465,000 and expenses were $389,000, for a net income of $76,000. The drawing accounts have debit balances of $27,000 (Lang) and $23,000 (Capri). Journalize the entries to close the revenues and expenses and the drawing accounts at March 31, 20Y2. For a compound transaction, if an amount box does not require an entry, leave it blank.