Why is the owner's drawings account not closed with the expense accounts? Why is a separate entry

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Why is the owner's drawings account not closed with the expense accounts? Why is a separate entry required to close this account?
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Accounting Principles Part 1

ISBN: 978-1118306789

6th Canadian edition

Authors: Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Barbara Trenholm, Valerie Kinnear, Joan E. Barlow

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