Based on the following data taken from the Adjusted Trial Balance columns of the work sheet for the year ended October 31 for Shore Co., journalize the closing entries

Cash	$ 21,500
Accounts Receivable	45,200
Supplies	5,000
Equipment	169,900
Accumulated Depreciation		$ 69,000
Accounts Payable		43,500
Stan Shore, Capital		152,600
Stan Shore, Drawing	30,000
Fees Earned		404,500
Salary Expense	300,500
Rent Expense	60,000
Depreciation Expense	25,000
Supplies Expense	9,500
Miscellaneous Expense	2,000
	$668,600	$668,600

Answer: