As of December 31, the end of the current year, the ledger of Harris Company contained the following account balances after adjustment. All accounts have normal balances. Cash $10,875 C. Harris, Drawing $1,925 Equipment 14,959 Professional Fees 9,135 Accumulated Depreciation, Equipment 3,371 Wages Expense 1,631 Accounts Payable 2,153 Rent Expense 1,403 Wages Payable 837 Depreciation Expense, Equipment 1,468 C. Harris, Capital 17,200 Miscellaneous Expense 435 Required: Journalize the closing entries. If an amount box does not require an entry, leave it blank. GENERAL JOURNAL PAGE DATE DESCRIPTION DOC. NO. POST. REF. DEBIT CREDIT 20-- Closing Entries Dec. 31 Dec. 31 Dec. 31