The ledger of Swann Company contains the following balances: D. Swann, Capital $30,000; D. Swann, Drawing $2,000; Service Revenue $50,000; Salaries Expense $27,000; and Supplies Expense $4,000. Enter the balances in T-accounts, post the closing entries, and rule and balance the accounts.Use the following identifiers for each entry. (If there is no transaction, enter NA as the entry and 0 for the amount. Do not leave any fields blank. List multiple entries in order of date.)BB – Beginning balance1 – To close the income accounts2 – To close the expense accounts3 – To close income summary4 – To close drawingsNA – No entry