*Brief Exercise 4-05 The ledger of Oriole Company contains the following balances: Owner's Capital $31,100, Owner's Drawings $1,600, Service Revenue $52,000, Salaries and Wages Expense $27,900, and Supplies Expense $7,600. The closing entries are as follows: (1) Close revenue accounts. (2) Close expense accounts. (3) Close net income/(loss). (4) 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 Income Summary Owner's Capital Salaries and Wages Expense Supplies Service R (2) Owner's D Total Income Summary Owner's Capital