33. Robert Evans owns a business, Beachside Realty, that rents condominiums and furnishings. Below is the partial adjusted trial balance at December 31. Account Credit Balances Debit Balances 1,500 2.000 Cash Accounts Receivable Income Taxes Payable Unearned Rent Fees Robert Evans, Capital Robert Evans, Drawing Rent Fees Earned 2,700 500 13,700 2,000 31,000 18 Wages Expense 19.000 58.520 58,520 Prepare the closing entries required to transfer the income or loss at the end of the period