The ledger of Bosna Consulting contains the following balances: D. Bosna, Capital $30,000; D. Bosna, Drawing $2,000; Service revenue $50,000; Salaries expense $23,000; and Supplies expense $4,000. Prepare the closing entries at 31 December. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Accounts Debit Credit Dec. 31 Dec. 31 Dec. 31 Dec. 31