Prepare the necessary closing entries based on the following selected accounts. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) $11,600 6,960 23,200 Accumulated Depreciation Depreciation Expense Owner's Capital Owner's Drawings Salaries and Wages Expense Service Revenue 10,440 22,040 46,400 Account Titles and Explanation Debit Credit (To close revenue account) (To close expense accounts) (To close net income/loss) (To close owner's drawings)