After the accountant posted the adjusting entries for B. Lyon, Designer, the work sheet contained the following account balances on May 31 : B. Lyon, Capital \begin{tabular}{l|l} \hline (4) & Bal. 7,520 \\ & (3) \\ \hline & Bal. \\ \hline \end{tabular} B. Lyon, Drawing \begin{tabular}{l|l} \hline Bal. & (4) \\ \hline \hline \end{tabular} Rent Expense \begin{tabular}{l|l} \hline Bal. & (2) \\ \hline \end{tabular} Depreciation Expense, office Equipment \begin{tabular}{l|l} \hline Bal. & (2) \\ \hline \hline \end{tabular} Income Summary \begin{tabular}{l|l} \hline (2) & (1) \\ \hline(3) & Bal. \\ \hline \hline & \end{tabular} Commissions Earned \begin{tabular}{l|l} \hline (1) & Bal. \\ \hline \hline \end{tabular} Supplies Expense \begin{tabular}{l|l} \hline Bal. & (2) \\ \hline \hline & \end{tabular} Miscellaneous Expense \begin{tabular}{l|l} \hline Bal. & (2) \\ \hline \hline \end{tabular} \begin{tabular}{l|l} \multicolumn{2}{c}{ Miscellaneous Expense } \\ \hline Bal. & (2) \\ \hline \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ GENERAL JOURNAL } & \multirow{2}{*}{\begin{tabular}{l} PAGE \\ CREDIT \end{tabular}} \\ \hline DATE & DESCRIPTION & DOC. NO. & POST. REF. & DEBIT & \\ \hline 20 & Closing Entries & & & & \\ \hline \multirow[t]{2}{*}{ (1) May 31} & Commissions Earned & & & & \\ \hline & Income Summary & & & & \\ \hline \multirow[t]{6}{*}{ (2) May 31} & Income Summary & & & & \\ \hline & Rent Expense & & & & \\ \hline & Supplies Expense & & & & \\ \hline & Depreciation Expense, Office Equipment & & & & \\ \hline & Utilities Expense & & & & \\ \hline & Miscellaneous Expense & & & & \\ \hline \multirow[t]{2}{*}{ (3) May 31} & Income Summary & & & & \\ \hline & B. Lyon, Capital * & & & & \\ \hline \multirow[t]{2}{*}{ (4) May 31} & B. Lyon, Capital & & & & \\ \hline & B. Lyon, Drawing & & & & \\ \hline \end{tabular}