The ledger of Duston Company contains the following balances: Owners Capital $30,400; Owners Drawings $1,900; Service Revenue $48,000; Salaries and Wages Expense $25,400; and Supplies Expense $6,700. Prepare the closing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

***PLEASE FILL IN BLANKS FOR ACCOUNT TITLES, DEBITS, AND CREDITS IN THE FORMAT OF THIS TABLE!!!***

Date	Account Titles and Explanation	Debit	Credit
Dec 31
	(To close revenu account)
Dec 31
	(To close expense accounts)
Dec 31
	(To close net income/ (loss))
Dec 31
	(To close drawings)