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. Journalize the closing entries.

Bal. 3.925 arris LO 2 EXERCISE 5-3 As of December 31, the end of the current year, the ledger of Ha 2 Company contained the following account balances after adjustment. All accounts have normal balances. Journalize the closing entries $1,498 7,075 1,268 1,090 s 8,440 C. Harris, Drawing Cash 11,586 Professional Fees Equipment Accumulated Depreciation, Wages Expense Equipment Accounts Payable Wages Payable C. Harris, Capital 658 Equipment 13,376 Miscellaneous Expense 2,587 Rent Expense 1,674 Depreciation Expense, 1,143 345