The ledger of Rios Company contains the following balances: Owner’s Capital $28,783; Owner’s Drawings $1,397; Service Revenue $50,691; Salaries and Wages Expense $26,061; and Supplies Expense $7,707. Prepare the closing entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 [removed] [removed] [removed] [removed] [removed] [removed] (To close revenue account.) 31 [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] [removed] (To close expense accounts.) 31 [removed] [removed] [removed] [removed] [removed] [removed] (To close net income/ (loss).) 31 [removed] [removed] [removed] [removed] [removed] [removed] (To close drawings.) .