briel The ledger of Duston Company contains the following balances: Owner's Capital $28,500; Owner's Drawings $1,100; Service Revenue $49,000; Salaries and Wages Expense $25,500; and Supplies Expense $6,400. Prepare the closing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 1 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income/ (loss)) Dec. 31 (To close drawings)