Use he last photo to post the closing entries. Fill in the blanks.

System Announcements Help Owner's Capital No. 3 Credit Balance Date Explanation Ref. Jan. 31 BalanceV Dec. 31 Closing entry 14 Dec. 31 Closing entry 114 Debit Owner's Drawings No. 306 Credit Balance Date Explanation Ref. Dec. 31 BalanceV Dec. 31 Closing entry 14 Debit Income Summary No. 350 Date Explanation Ref. Debit Credit Balance Dec. 31 Closing entry 114 Dec. 31 Closing entry 114 Dec. 31 Closing entry 314 Service Revenue No. 400 Date Explanation Ref. Debit Credit Balance Dec. 31 Balance