The provided context contains ledger accounts for 'Partners’ Current Accounts' and 'Partner’s Capital Accounts'. In the 'Partners’ Current Accounts' table, the closing entries on the debit side show transfers to 'Arushi’s capital' and 'Nayana’s Capital'. Similarly, the 'Partner’s Capital Accounts' table shows entries for 'Arushi’s current account' and 'Nayana’s current account'. This demonstrates that the balances of the partners' current accounts are closed by transferring them to their respective Partners' Capital Accounts.