The ledger of Cullumber Company contains the following balances: Owner's Capital $31,200, Owner's Drawings $1,700, Service Revenue $51,000, Salaries and Wages Expense $26,800, and Supplies Expense $6,000. The closing entries are as follows: (1) Close revenue accounts. (2) Close expense accounts. (3) Close net income/(loss). (4) Close drawings. Enter the balances in T-accounts, post the closing entries in the order presented in the problem and use the numbers as a reference. Salaries and Wages Expense Supplies Expense Service Revenue Owner's Drawings Income Summary Owner's Capital