The ledger of Crane Company contains the following balances: Owner's Capital $30,400, Owner's Drawings $1,900, Service Revenue $48000, Salaries and Wages Expense $25,400, and Supplies Expense $6,700. Prepare the dlosing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To dlose expense accounts) Dec. 31 (To close net income/ (loss)) Dec. 31 (To close drawings)