Exercise 4-05 The ledger of Columber Company contains the following balances Owner's Capital $20,900, Ouner's Drawings $1,400, Service Revue $51.000. Salaries and Wages $27,400. applese 17.106. The dosing entries are as follows (1) Close revenue accounts (2) Close expense accounts. Close net incomeless) (4) Close dracings Pest the dosing entries in the order presented in the problem and use the numbers as a reference Salaries and Wages Expense Supplies Expense Service Raven