The bookkeeper for a company made the following entries to close the revenue and expense accounts. Dec 59,000 31 Service Revenue 59,000 Income Summary To close revenue account to income summary. 31 Income Summary 45,000 Depreciation Expense 6,600 Advertising Expense 1,900 Rent Expense 12,000 Salary Expense 22,100 Insurance Expense 2,400 To close expense accounts to income summary: income summary. The bookkeeper is not certain how to complete the closing process. He notes, the owner's drawings was $8,500 for the year. The trial balance (before closing entries) reported owners capital of $60,000. The owner invested $4,500 during the year Required: 2 Prepare entries to close the Income Summary and the Drawings accounts and calculate the post-closing balance in the owners capital account on December 31. DATE ACCOUNTS DEBIT CREDIT Owners Capital DR CR DR CR Dec 31