The ledger of Carla Vista Company contains the following balances: Owner's Capital $30,600. Owner's Drawings $1.600, Service Revenue $51,000, Salaries and Wages Expense $26,100, and Supplies Expense 57,900. Prepare the closing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31 (To close net income/ (loss)) Dec 31 (To close drawings)