Prepare the Necessary Closing Entries Based on the Following Selected

Essay

Prepare the necessary closing entries based on the following selected accounts. $\begin{array}{lrr} \text { Accumulated Depreciation} &\$10,000\\ \text {Depreciation Expense } &6,000\\ \text { Owner's Capital } &20,000\\ \text {Owner's Drawings } &9,000\\ \text { Salaries and Wages Expense } &19,000\\ \text { Service Revenue} &40,000\\\end{array}$