(16 points) Use the following account balances taken from the Adjusted Trial Balance columns for the year ended December 31 for The Company, journalize the closing two entries. (Important: For Closing Entry 1: 1) list Credit Accounts by account number in ascending order, lowest to highest), 2) Net Income or Net Loss will be the last account.) Account Name Acct# Debit Credit Cash 11 12 42,500 35,200 3,500 13 Accounts Receivable Supplies Accounts Payable JB, Capital 21 21,500 136,200 31 JB, Drawing 32 60,000 Fees Earned 41 345,000 Wage Expense 51 294,000 Rent Expense 52 36,000 Supplies Expense 53 19,500 Miscellaneous Expense 54 12.000 Enter thd 2 Closing Journal Entries (it is ok to copy/paste the correct account name from Adjusted Trial Balance) Entry # Accounts Debit Credit 1