Seljuk Company has the following balances in selected accounts of its adjusted trial balance.

Accounts Payable $27,000 Service Revenue $98,000 Rent Expense $22,000 Salaries and Wages Expense $51,000 Owner's Drawings $15,000 Owner's Capital $42,000 Accounts Receivable $ 38,000 and Supplies Expense $7,000.

Which account or accounts will be debited in the first closing entry journal?

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