ACC 1007 DR. A. FORTE On the basis of the following data taken from the Adjusted Trial Balance columns of the work sheet for the year ended December 31 for Pavin, journalize the woclosing entries. Accounts Receivable... $ 31,500 Supplies .... 13,200 Equipment ...... 5,000 Accumulated Depreciation.. 199,900 Accounts Payable. $ 69,000 C. Pavin, Capital .. 42,500 C. Pavin, Drawing. 152,600 Fee Earned ......... 30,000 417,500 Salary Expense ... Rent Expense..... 249,500 Depreciation Expense.. 48,000 Supplies Expense ..... 26,000 7,500 Miscellaneous Expense...... 9,000 681.600 681.600