3 On December 31, 2019. the ledger of Lopez Company contained the following account balances Cash Accounts Receivable Supplies Equipsent Accumalated Depreciation Accounts Payable Haria Lopez, Capita 66, 000 Maria Lopez, Draving S2, 000 107, 500 5,500 34,000 . 800 Fees Income 4,200 Depreciation Expense s, 52,000 Salaries Expense 5,000 Supplies Expense 6.000 Telephone Expense polnts 6,000 5,200 9, 300 121. 500 Utilities Expense eBook Prepare the closing entries for the above transactions Hint View transaction list Journal entry worksheet Prepare the closing entry for revenue. Note: Enter debits before credits General Journal Debit Dec 31, 2019 Record entry Clear entry View general journal