The ledger of Cullumber Company contains the following balances: Owner's Capital $32,000, Owner's Drawings $1,000, Service Revenue $50,000, Salaries and Wages Expense $28,200, and Supplies Expense $6,900. 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 Salaries and Wages Expense > < < > Supplies Expense Service Revenue Owner's Drawings Income Summary Owner's Capital umbers as a reference