Account	Debit	Account	Credit
Cash	$7,200	Accu. Depn., Equipment	$2,200
Accounts Receivable	4,600	Accounts Payable	4,500
Inventory	12,000	Salaries & Wages Payable	1,000
Supplies	1,200	Owner's Capital	39,300
Equipment	22,000	Total	$47,000
Total	$47,000

During December, the company completed the following transactions. All end-of-the month adjusting entries were made on November 30, 2014.

Dec. 6	Paid $1,600 for salaries and wages due employees, of which $600 is for December and $1,000 is for November salaries and wages payable.
Dec. 8	Received $1,900 cash from customers in payment of account (no discount allowed).
Dec. 10	Sold merchandise for cash $6,300. The cost of the merchandise sold was $4,100.
Dec. 13	Purchased merchandise on account from Flim Co. $9,000, terms 2/10, n/30.
Dec. 15	Purchased supplies for cash $2,000.
Dec. 18	Sold merchandise on account $12,000, terms 3/10, n/30. The cost of the merchandise sold was $8,000.
Dec. 20	Paid salaries and wages $1,800.
Dec. 23	Paid Flim Co. in full, less discount.
Dec. 27	Received collections in full, less discounts, from customers billed on December 18.

December adjusting entry data:

1. Accrued salaries and wages payable $800.

2. Depreciation $200 per month.

3. Supplies on hand $1,500

Prepare in journal form, without explanation, the closing entries for the year ended December 31, 2014.