The worksheet for Blossom Company shows the following in the financial statement columns.

Owners Drawings		$26,000
Owners Capital		67,000
Net Income		44,000

Prepare the closing entries at December 31 that affect Owners Capital. (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 net income / (loss))
Dec. 31
	(To close drawings)