IFmadit aernunt titles are automatically indented when amount is entered. Do not indent manually.) July 31 Owner's Capital Owner's Drawings 15,600 (To close drawings) eTextbook and Media List of Accounts Attempts: 2 of 3 used Post to Owner's Capital and Income Summary accounts. (Post entries in the order of joumal entries presented in the previous part. Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45)).