25. The December 31 year-end ledger balances for Quick Delivery are presented below Account Name Cash Accounts Receivable Supplies Prepaid Insurance Truck Debit Credit $ 4,160 2,420 410 120 50,000 -Accumulated Depreciation, Truck $21,120 1,650 980 42,960 Accounts Payable Wages Payable C. P. Greg, Capital C. P. Greg. Drawing Income from Services Wages Expense Rent Expense Advertising Expense Utilities Expense Miscellaneous Expense Insurance Expense Depreciation Expense, Truck 36,090 72,640 35,620 3,600 570 1,140 490 810 3,920 Instructions: Journalize the four closing entries in the general journal